2009 (1) TMI 28 - AT - Service Tax

Tax collected but not deposited - proof of payment of service tax through TR-6 challan has not been produced to the audit party - applicant declared in their ST-5 form that they have deposited the sum of Rs. 5,51,700/- against the demand of tax - appellant submits that they have already deposited the balance amount of service tax - In view of the above, pre-deposit of penalty is waived. Stay application is allowed.

Summary

The appellate tribunal in New Delhi ruled in favor of the appellant for waiver of pre-deposit of service tax and penalty. The appellant had paid Rs. 5,51,700 as service tax and provided evidence of payment. The pre-deposit of penalty was waived, and the stay application was allowed.