2009 (5) TMI 833 - AT - Service Tax

Summary

The assessee filed for waiver of pre-deposit and stay of recovery for a penalty imposed under Section 76 of the Finance Act, 1994. The service tax was paid with interest before the show-cause notice was issued. The appellant believed tax could be paid after recovery from the client. The Tribunal granted waiver of pre-deposit and stay of recovery based on the circumstances and case law cited.