2008 (8) TMI 212 - AT - Service Tax

Demand, interest and composite penalty of Rs. 1,22,569/- under Sections 76 to 78, imposed by Original authority Apeplant deposted tax and interest without contesting the same in impugned order Commissioner in his Order-in-Revision imposed separate penalties under Sections 76 to 78 - whether appellant have to be directed to pre-deposit these penalties pre-deposit of penalty imposed by original authority is directed but other penalties imposed in OI-R is waived

Summary

The Appellate Tribunal CESTAT, Chennai directed the appellant to pre-deposit Rs. 1,22,569/- under Section 35F of the Central Excise Act for penalties imposed under Sections 76 to 78 of the Finance Act, 1994. Compliance was to be reported by 19-9-2008.