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2015 (10) TMI 2152 - CESTAT KOLKATA

2015 (10) TMI 2152 - CESTAT KOLKATA - TMI - Waiver of Pre-deposit of penalty under Section 77 & 78 of Finance Act, 1994 – Petitioner contends that service tax liability was discharged before the issue of SCN and there was no intention whatsoever to evade payment of Service Tax – Further contends that there was a misunderstanding of the conditions mentioned in the contract on payment of Service Tax leading to a delay in payment of the same and offers to make some payment at this stage – Held That .....

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This is an application seeking waiver of pre-deposit of penalty of ₹ 2.89 Crores imposed under Section 78 and penalty of ₹ 5,000/- under Section 77 of the Finance Act, 1994. 3. At the outset Shri Suman Chetia, ld.Adv. had informed that the entire amount of Service Tax of ₹ 2.89 Crores and interest of ₹ 49.10 Lakhs had been paid before issuance of show cause notice. It is his submission that taxable services have been rendered to various Government department and Public Se .....

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