2009 (2) TMI 705 - AT - Service Tax

Summary

The Appellate Tribunal CESTAT Ahmedabad confirmed a demand for Service Tax of over Rs. 2 crores with interest and imposed a penalty equal to the duty. The appellant had been making estimated payments due to incomplete information, resulting in excess and short payments which were adjusted. The Tribunal allowed the stay petition unconditionally, considering that BSNL is a Public Sector Undertaking with no intention to evade duty.