2010 (5) TMI 588 - AT - Service Tax

Waiver of pre-deposit - Service tax liability - Manpower Recruitment or Supply Agency Services - appellant had already deposited an amount of Rs. 74,12,381 as against the confirmed demand - Since the revenue s interest is secured, we consider this amount as enough deposit to hear and dispose the appeal - Application for waiver of pre-deposit of the balance amounts involved is allowed and recovery thereof stayed till the disposal of the appeal.

Summary

The Appellate Tribunal CESTAT, Bangalore allowed the waiver of pre-deposit for a service tax amount of Rs. 69,31,428, penalty under sections 78 and 76. The appellant had already deposited Rs. 74,12,381, which was considered sufficient for hearing the appeal. Recovery of the balance amounts was stayed pending appeal disposal.