2009 (3) TMI 895 - AT - Service Tax

Summary

The Appellate Tribunal CESTAT BANGALORE, in the citation 2009 (3) TMI 895, heard a stay application for waiver Ul waiver of pre-deposit of a service tax amount, interest, and penalties. The applicant, a Consulting Engineer, provided services to Karnataka State for constructing National Highways. The defense was based on time bar and merits, citing a previous order in their favor. The Tribunal found the services may fall under "Consultant Engineering Services" and that the time bar issue required further examination. The confirmed service amount was reduced after the applicant's plea. A pre-deposit offer of Rs. 5,00,000 was accepted, with the applicant directed to comply within three months. Upon compliance, the balance amount was waived, and recovery stayed until appeal disposal. Non-compliance would result in appeal dismissal. The order was pronounced and dictated in open court by Shri T.K. Jayaraman and M.V. Ravindran, JJ, with Shri Rajesh Kumar representing the Appellant and Shri V.P.C. Rao representing the Respondent.