2009 (1) TMI 34 - AT - Service Tax

Application for waiver of pre-deposit of service tax Rs. 37 604/- and penalty - whether the applicant availed the benefit of notification No. 32/2004-ST dated 3.12.2004 subject to fulfillment of certain conditions. It is contended by the applicant in the memo of appeal that they have complied with the conditions of the notification. In view of that the applicant has made out prima facie case for waiver of pre-deposit of tax and penalty - Stay petition is allowed

Summary

The Appellate Tribunal CESTAT NEW DELHI granted waiver of pre-deposit of service tax Rs. 37,604/- and penalty to the applicant, as they complied with the conditions of notification No. 32/2004-ST dated 3.12.2004. Stay petition was allowed.