2011 (3) TMI 146 - AT - Service Tax

Waiver of pre-deposit - The entire amount of tax and interest has been paid, and only penalty amount is in dispute - The Ld. SDR, states that since this plea was not taken before the authorities below, they had no occasion to examine the applicability of Section 73 of the facts of this case - Appeal is allowed by way of remand

Summary

The Appellate Tribunal CESTAT, Chennai waived the predeposit of penalty amount as tax and interest were paid. The case was remanded to the original authority to consider the applicability of Section 73 as it was not raised earlier. Both sides to be given a hearing before a fresh order is passed.