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2011 (11) TMI 38 - AT - Service TaxStay - Taking note of the fact that the appellants have paid a sum of Rs. 7,08,689/- said to be service tax for the period from May 2006 to April 2007 along with interest and this fact has been ignored while demanding the service tax, we hold that the applicant has made out prima facie case for waiver of pre-deposit of balance amount of service tax and penalty. - stay granted.
Issues:
Demand of Service Tax for the period 1.4.2003 to 31.3.2007, penalties imposed under various Sections, payment of partial service tax liability for the period May 2006 to April 2007, waiver of pre-deposit of balance amount of service tax and penalty. Analysis: The original authority confirmed the demand of Service Tax for a specific period along with penalties under various Sections based on show-cause notices. On appeal, the Commissioner (Appeals) upheld part of the demand and penalties. The appellant argued that they had paid a portion of the service tax liability for a subsequent period, which was not considered in the demand. The original authority acknowledged this payment but still confirmed the entire demand. The appellant contended that the service tax for the relevant period had been paid in full. The learned DR supported the Commissioner's findings. However, the Tribunal noted the payment made by the appellant for a specific period and held that a prima facie case for waiver of pre-deposit of the balance amount of service tax and penalty was established. Consequently, the Tribunal waived the pre-deposit of the remaining dues and stayed the recovery until the appeal's disposal. This judgment highlights the importance of considering all payments made by the appellant, even if not directly related to the demand under review. It emphasizes the need for a thorough examination of the facts and payments before confirming a demand. The Tribunal's decision to waive the pre-deposit and stay recovery showcases a fair and just approach to balancing the interests of both parties pending the appeal's resolution. The case underscores the significance of proper documentation and presentation of payment details to support arguments for waiver or reduction of liabilities.
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