2008 (6) TMI 173 - AT - Service Tax

Appellant submits that Rs. 3,14,000/- against demand of Rs. 3,66,997/-has already been deposited and he seeks waiver for the balance on the ground that the computation of the tax has not been done it is submitted that they had filed the correct returns submission is that they have deposited the amounts which are required to be paid and the balance is under dispute - aspect pertaining to verification of the exact amount can be done only at the final stage stay for balance amount is granted

Summary

The Appellate Tribunal CESTAT, Bangalore required the appellant to pre-deposit Service Tax of Rs. 3,66,997. The appellant had already deposited Rs. 3,14,000 and sought waiver for the balance due to a dispute over the correct amount. The tribunal accepted the waiver for the balance amount, with no recovery until the appeal is heard and disposed of.