2008 (8) TMI 291 - AT - Service Tax

Stay petition against the waiver of pre-deposit of amount of penalty - submission that an amount of Service tax and interest has already been paid by the applicant during the course of investigation. It is his submission that the service tax imposed on them is paid under protest - applicant has paid the entire amount of service tax and the interest thereof - the same is sufficient to hear and dispose off the appeal - application for waiver of pre-deposit of the balance amounts is allowed and recovery stayed

Summary

The Appellate Tribunal CESTAT Mumbai allowed the waiver of pre-deposit of penalty imposed by the adjudicating authority. The applicant had paid the service tax and interest under protest. The application for waiver of the balance amounts involved was allowed, and recovery stayed until the appeal's disposal.