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M/s. Jugal Kishore Mahanta Versus Commissioner of Central Excise & Service Tax, Guwahati

2015 (10) TMI 2152 - CESTAT KOLKATA

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 conten .....

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eems reasonable and same would waive balance dues and its recovery stayed during the pendency of the Appeal – Stay granted conditionally. - Stay Petition No.SP-75129/14 In Appeal No.ST-75081/14 - Order No.SO/75908/2015 - Dated:- 9-9-2015 - Dr. D.M. M .....

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-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. .....

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whatsoever to evade payment of Service Tax. Explaining the reasons for the delay in discharging the Service Tax he has submitted that due to mis-understanding of the conditions mentioned in the contract on payment of Service Tax they could not depos .....

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