2009 (3) TMI 20 - AT - Service Tax

Service tax on Service of horizontal drilling for passage of telephone cables was introduced w.e.f. 16.6.2005 appellant have already paid the entire amount of tax along with interest on 6.1.2009 but Commissioner (Appeals) rejected the appeal for non-compliance of stay order held that deposit of tax along with interest is sufficient for hearing of the appeal - impugned order is set aside case remanded to Commissioner to decide on merits without insisting on any further pre-deposit

Summary

The appeal involved a demand for service tax on horizontal drilling services for telephone cables. The appellant had already paid the tax and interest but failed to pre-deposit penalty. The Tribunal granted waiver of pre-deposit of penalty and remanded the appeal back to the Commissioner for decision on merits without further pre-deposit. Appeal allowed.