2008 (6) TMI 162 - AT - Service Tax

Applicants were registered with the Revenue Authorities and they were paying service tax in respect of commission charged for providing the service - revenue asked for tax on gross amount charged - there is no suppression with intent to evade tax on the part of applicant - prima facie we find the applicant had a strong case on limitation therefore the amount already deposited is sufficient for hearing of the appeal - pre-deposit of remaining amount of service tax and penalties are waived

Summary

The Appellate Tribunal CESTAT NEW DELHI ruled in favor of the applicant, waiving the pre-deposit of Service Tax amounting to Rs. 3,39,680/- and penalty. The applicant argued on merit and time bar, citing no intent to evade tax. The Tribunal found a strong case on limitation, allowing the appeal and waiving the remaining amount of service tax and penalties.