2016 (11) TMI 164 - SCH - Service Tax

Liability of Service tax and exclusion - Provider of commercial training or coaching service taxable under section 65 (105) (zzc) - appeal against the decision in the case of Dewsoft Overseas Pvt Ltd Versus Commissioner of Service Tax, New Delhi 2016 (3) TMI 524 - CESTAT NEW DELHI - Held that - Subject to the appellant depositing with the Assessing Authority, the principal amount of tax determined against it together with interest awarded on the same within two months from today, recovery of the penalty amount shall remain stayed pending further orders.

Summary

The Supreme Court of India in 2016 (11) TMI 164 - SC Order, with Justices A.M. Khanwilkar and Dr. D.Y. Chandrachud, condoned delay and granted leave. The appellant must deposit the principal tax amount with interest within two months to stay penalty recovery. Case tagged with Civil Appeal No. 8787 of 2012.