2008 (7) TMI 96 - AT - Service Tax

Penalty enhanced by commissioner - contention of the applicant is that as per Notification No. 13/2003 during the relevant period commission agents were exempted from Service Tax and the applicants were working on commission basis and they are receiving commission only - applicant had a strong case in their favour, therefore, the pre-deposit of penalties as per order passed by Commissioner of Central Excise in review proceeding are waived - Stay petitions are allowed

Summary

The Appellate Tribunal CESTAT NEW DELHI heard stay petitions for waiver of pre-deposit of penalties imposed by the Commissioner of Central Excise. The penalties were enhanced in review proceedings, but the applicant, commission agents exempted from Service Tax, had a strong case. Pre-deposit of penalties waived, stay petitions allowed.