2008 (10) TMI 201 - AT - Service Tax

Demand and Recovery waiver of penalty - The demand of service tax along with interest has already been paid after receipt of the show cause notice. The contention of applicant is that in para 13 of the adjudication order, the adjudicating authority admitted that applicants were regularly filing half yearly service tax return in the form of ST-3 to the Jurisdictional Superintendent, wherein they were showing the availment and utilization of Cenvat credit for monthly payment of Service Tax and also the Service Tax paid by way of challan. Adjudicating authority also held that there is no evidence that the assessee had hidden any detail/information from the department pre-deposit of penalty waived.

Summary

The Appellate Tribunal CESTAT, New Delhi granted waiver of pre-deposit of penalty as service tax along with interest was already paid after receipt of show cause notice. The adjudicating authority found no suppression by the applicant, so the penalty amount was waived. Stay petition was allowed.