2009 (8) TMI 957 - AT - Service Tax

Summary

The Appellate Tribunal CESTAT Bangalore allowed the waiver of pre-deposit of penalty imposed under Section 84 of the Finance Act, 1994. The Tribunal found that the Commissioner's issuance of another Show Cause Notice for penalty enhancement on the same offense was not warranted. The applicant's request for waiver of pre-deposit of penalty was granted, and recovery was stayed pending appeal.