2008 (11) TMI 162

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..... . - This is an application for waiver of the respondent of pre-deposit of interest on service tax and penalties imposed by the impugned order. The appellant is engaged in providing manpower supply agency service which became taxable w.e.f. 16-6-05. The appellant was required to obtain service tax registration and start complying with the provisions of Finance Act, 1994 and of the Rule made there u .....

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..... Advocate, the learned counsel for the appellant, pleaded that in this case, the appellant had come forward to obtain service tax registration and pay the service tax on his own and the reason for delay in obtaining the service tax registration was that he was not aware that this service had become taxable. He, therefore, pleaded that prima facie, this is not a case for imposing penalty and reques .....

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..... ar hearing only. In view of this, the appellants are directed to pay the entire amount of interest demanded in the impugned order within a period of four weeks from the date of this order. On deposit of the interest within the stipulated period, the requirement of pre-deposit of penalty shall stand waived and the recovery thereof stayed. Compliance to be reported on 5th December 2008. (Dictated a .....

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