2007 (8) TMI 75 - AT - Service Tax

Out of the commission received by the appellant some part is being passed on to the customer - Appellant paid service tax on the amount of commission which is retained by them. Prima facie no case is made out to waive pre-deposit Appellant directed to pay Rs. 1.5 lakh and balance waived

Summary

The Appellate Tribunal CESTAT, New Delhi ruled on applications for waiver of pre-deposit of service tax and penalties. The applicants claimed they were entitled to the benefit of a Notification, but this claim was not raised before the lower authority. The Tribunal directed the appellants to pay Rs. 1,50,000/- in addition to the amount already deposited within six weeks. Compliance was to be reported by October 8, 2007.