2011 (9) TMI 827 - AT - Service Tax

Eligibility of exemption Notification No.3/94-ST dated 30.6.1994 in relation to Coin Collection Box (public telephone) - Service Tax demand - applicant submits that on identical issue this Tribunal in their own case has ordered pre-deposit of 10% of the Service Tax involved and in this connection. applicant directed to deposit an amount of Rs.20,00,000/- there shall be waiver of pre-deposit of balance amounts

Summary

The dispute is about the eligibility of exemption Notification No.3/94-ST for Coin Collection Box. Service Tax demand of Rs.1,94,66,231/- confirmed with penalties. Tribunal directs deposit of Rs.20,00,000 within six weeks for waiver of balance amounts and stay of recovery pending appeal.