2007 (11) TMI 463 - AT - Service Tax

Summary

The Appellate Tribunal CESTAT, New Delhi heard a case where the applicant sought waiver of pre-deposit of tax and penalty. The Commissioner (Appeals) upheld the denial of credit on certain services, and the Tribunal found this decision prima facie sustainable. The applicant was directed to pre-deposit the entire tax amount but the pre-deposit of penalty was waived until the appeal's disposal. Compliance was to be reported by December 24, 2007.