2007 (8) TMI 85 - AT - Service Tax

There is a demand for service tax of Rs. 50/- and penalty of Rs. 100/- Small amount involved, so pre-deposit of tax and penalty waived and recovery thereof stayed

Summary

The Appellate Tribunal CESTAT, NEW DELHI, in the case citation 2007 (8) TMI 85, waived the pre-deposit of duty and penalty for the Applicant due to a small amount involved (Rs. 50 duty and Rs. 100 penalty). Stay petition was allowed.