2008 (7) TMI 180 - AT - Service Tax

Amnesty Scheme - department contend that provisions of Amnesty Scheme are applicable only when the entire demand along with interest stands paid before 30-10-2004. In the present case only demand of tax was deposited and interest was not paid before the said date department plea is acceptable penalty is reduced - appeal is otherwise rejected.

Summary

The Appellate Tribunal CESTAT Ahmedabad confirmed duty and interest on service tax but reduced penalty to Rs. 10,000 due to partial payment under the Amnesty Scheme. The appeal was rejected except for the penalty reduction.