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2015 (11) TMI 723 - CESTAT NEW DELHI

2015 (11) TMI 723 - CESTAT NEW DELHI - TMI - Waiver of pre deposit - Demand of service tax - Franchise service - Held that:- on 30.03.2015, the appellant remitted the entire amount of service tax demand proposed in Show Cause Notice, i.e., ₹ 2,38,26,834/- and in a covering letter dated 28.04.2015 also informed the respondent about such deposit made in relation to the adjudication order dated 17.12.2013. In the circumstances, we consider that the amount already deposited is sufficient pre-d .....

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nst the appellant vide Show Cause Notice dated 16.08.2012 alleging non-remittance of service tax for having provided Franchise Service during 2011-12 and proposing service tax demand of ₹ 2,38,26,834/- apart from interest and penalties. After the due process, the impugned adjudication order dated 17.12.2013 was passed by CCE, Delhi-III, Gurgaon. The impugned order confirmed service tax demand of ₹ 2,38,92,107/- apart from interest and penalties. 2. For an earlier period, against serv .....

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