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Where Pre-deposit of principal demand of Service tax has been waived off, CESTAT cannot order of pre-deposit for consequential interest component as a condition precedent for hearing appeal

Service Tax - By: - Bimal jain - Dated:- 19-5-2015 - Dear Professional Colleague, We are sharing with you an important judgment of Hon ble High Court, Punjab and Haryana, in the case of Punjab Chemicals & Corp Protection Ltd. Vs. Commissioner of .....

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en Pre-deposit of principal demand of Service Tax has been waived off? Facts & background: In the instant case, the Hon ble CESTAT disposed off the Stay Application filed by Punjab Chemicals & Corp Protection Ltd. ( the Appellant ) and stayed .....

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jab & Haryana held that once the realization of the principal liability was stayed and condition of pre-deposit was waived off, it would not be proper to direct that the entire interest component on the Service tax assessed be deposited as a cond .....

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Best Regards, Bimal Jain FCA, FCS, LLB, B.Com (Hons) Delhi: Flat No. 34B, Ground Floor, Pocket - 1, Mayur Vihar, Phase - I, Delhi - 110091, India Desktel: +91-11-22757595/ 42427056 Mobile: +91 9810604563 Chandigarh: H. No. 908, Sector 12-A, Panchkula .....

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