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M/s. MAA Durga Traders Versus Commissioner of Customs, Central Excise & Service Tax, Patna

2016 (7) TMI 781 - CESTAT KOLKATA

Waiver of pre-deposit - it was submitted that inspite of promptly making the payment the First Appellate Authority had continued to upheld the penalties imposed upon the Appellant. - Held that:- It is observed that the Appellant paid service tax amou .....

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f the confirmed dues/penalties and is accordingly required to be put to certain conditions. - stay granted partly. - Misc. Application No. 75526/2015, And Stay Application No. 75525/2015, Appeal No. ST/75010/2015 - ORDER NO.MO/75296/16, SO/75297/16 - .....

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the Appellant with respect to Order-in-Appeal No.529/Pat/S.Tax/Appeal/2013 dt.20.12.2013. 2. Sri Surendra Singh, Advocate appearing on behalf of the Appellant argued that there is delay of less than one month which was due to the sickness of the pro .....

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y of confirmed dues/penalties, Ld. Advocate argued that by a letter dated 13.07.2012, the Appellant was asked to deposit an amount which was promptly deposited under Challan dated 09.08.2012. That inspite of promptly making the payment the First Appe .....

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Appellant has recovered the service tax from the service recipients and penalties accordingly imposed upon them. 5. Heard both sides and perused the case records. It is observed that the Appellant paid service tax amount demanded only after the show .....

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