2008 (12) TMI 1 - AT - Service Tax

Commissioner demanded service tax, interest, penalties from the appellants for the construction services rendered by them during the period 16-6-2005 to 31-7- 2007 - Commissioner has recorded that the appellant has paid an amount of Rs. 77,94,751/- being service tax due from the appellant for the period August 2006 to May 2007 & interest for the delay in payment of service tax - payments already made by the applicant are adequate for the purpose of Section 35F(2) - Accordingly, stay is granted

Summary

The Appellate Tribunal CESTAT, Chennai ruled in favor of the Appellant, granting waiver of pre-deposit and stay of recovery of remaining dues as per the impugned order. The Commissioner demanded service tax of Rs. 1,32,26,431/- from the appellants for construction services rendered during a specific period and imposed penalties under different sections of the Finance Act. The Commissioner recorded that the appellant had already paid a certain amount towards service tax and interest. The Tribunal found the payments made by the appellant adequate and granted the waiver and stay.