2008 (5) TMI 266 - AT - Service Tax

Appellant is seeking waiver of pre-deposit appellant submit that the penalty is not leviable under sections 76 and 77 of Act as the duty was paid before the issue of show-cause notice - In similar matters waiver has been granted hence the stay application is allowed - there shall be no recovery in this case even after expiry of 180 days

Summary

The Appellate Tribunal CESTAT, Bangalore granted waiver of pre-deposit of Rs. 2,83,936 for the appellant in a Service Tax case. The penalty was deemed not leviable as duty was paid before the show-cause notice. The stay application was allowed, and no recovery was permitted even after 180 days. The matter was linked with other cases for final hearing on 21-5-2008.