2011 (1) TMI 720 - AT - Service Tax

Waiver of pre-deposit - Scientific and Technical Consultancy services - The Commissioner (Appeals) has set aside the penalty levied u/s 78 of the Finance Act, 1994 - The challenge to the impugned order is only in relation to the penalty aspect which has been set aside by the Commissioner (Appeals). Being so, there is no executable order as such in the matter - The application for stay, therefore, is dismissed.

Summary

The Appellate Tribunal CESTAT, Bangalore upheld Service Tax demands for various services but set aside penalty under Section 78 of the Finance Act, 1994. The application for stay was dismissed as there was no executable order due to the penalty being set aside.