2011 (4) TMI 1154 - AT - Service Tax

Stay petition - waiver of pre-deposit of penalty Held that - provisions of Section 77 cannot be invoked against a receiver of the services, application for waiver of pre-deposit allowed

Summary

The Appellate Tribunal CESTAT, Bangalore granted waiver of pre-deposit of penalty of Rs. 1000 imposed on the appellant under Section 77 of the Finance Act, 1994. The Tribunal found that Section 77 cannot be invoked against a receiver of services. Recovery of the penalty amount was stayed until the appeal's disposal.