2007 (1) TMI 168 - AT - Service Tax

Application for waiver of pre-deposit of penalty amount deposited before SCN - Revenue submits that in this case evasion was detected by the department and after having been caught on the wrong foot, appellant cannot escape for payment of penalty - applicant fails to make out a prima facie case for waiver of entire amount of penalty stay not granted completely

Summary

The applicant sought waiver of service tax and penalty. The Tribunal directed pre-deposit of Rs. 75,000 within 8 weeks, with the balance amount waived till appeal disposal. The applicant failed to make a prima facie case for full penalty waiver.