2008 (8) TMI 290 - AT - Service Tax

Appellant submitted that certain deductions in the service tax was not granted in respect of loan amount on account of provision of furniture, infrastructure to the office by the company, salary of the Franchisee Coordinator etc. - Show Cause Notice has been issued after a lapse of 11 months and 10 days from the date of expiry of one year and hence, the demands are barred by time - As part of amount has already been deposited in the matter, the appellant s prayer for waiver of balance on the ground of time bar is accepted

Summary

The appellate tribunal CESTAT Bangalore ordered the appellant to pre-deposit Rs. 34,711 for service tax and penalty, of which Rs. 23,632 was already paid. The appellant's request for waiver of the remaining amount based on time bar was accepted, and recovery was stayed pending appeal disposal. The matter will be listed before a Single Member Bench when constituted.