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2013 (10) TMI 1156

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..... ed - Similarly, for the period July 2005 to December 2010, the service tax amount pertaining to the period has been deposited by the appellant after the due dates and also service tax returns are filed after the due dates - Prima facie, the appellant does not have a strong case for complete waiver of pre deposit - the appellant was directed to pay the interest amount - there shall be a stay agains .....

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..... igation, it was noticed that they have paid the service tax for the period from April 2007 to September 2007 amounting to Rs.12,634/- in the wrong accounting head and also the assessees head was wrongly mentioned in the challan. Further, it was also noticed that during the period from July 2005 to December 2010, they have paid the service tax after the due dates and service tax returns were submi .....

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..... y 2005 to December 2010, the service tax amount pertaining to the period has been deposited by the appellant after the due dates and also service tax returns are filed after the due dates. Prima facie, I find that the appellant does not have a strong case for complete waiver of pre deposit. I, therefore, direct the appellant to pay the interest amount of Rs.21,551/- within six weeks and on due com .....

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