2007 (5) TMI 231 - AT - Service Tax

Delay in payment - Security Services interest deposited before issue of SCN - contention of the appellant that penalty is not leviable where the service tax and interest has been paid before the issue of SCN revenue submits that penal provisions are independent of levy of tax - issue is covered in assessee s favour except one contra order of Hon ble President, therefore, all similar matters are listed for hearing on 19-6-07 - stay application allowed

Summary

The Appellate Tribunal CESTAT Bangalore ruled in favor of the appellant regarding penalty imposition for delayed payment of Service Tax in the category of 'Security Services.' The appellant had already paid the tax and interest before the show cause notice was issued. The Tribunal allowed the stay application, granting waiver of pre-deposit of penalty amount, and scheduled the matter to be heard along with similar cases on 19-6-07.