2008 (5) TMI 264 - AT - Service Tax

Appellant seeking correction in the name of the appellants mentioned in the Cause title - there was a typing error while typing the name of the appellant in the cause-title - appellant is permitted to file a fresh Form ST-5 appellant have already paid the Service Tax before the issue of show-cause notice - appellants are required to be granted waiver of pre-deposit of penalty amount - stay application is allowed

Summary

The Appellate Tribunal CESTAT, Bangalore allowed a misc. application for correction in the name of the appellant due to a typing error in the cause-title. The appellant was permitted to file a fresh Form ST-5. The Tribunal granted waiver of pre-deposit of penalty amount as similar matters had been allowed and listed for final hearing on 21-5-2008. No penalty recovery during the appeal's pendency.