2018 (6) TMI 592 - AT - Service Tax

Penalty u/s 78 - Held that - Till date the amount of service tax and interest confirmed by the order-in-original and Commissioner (Appeals) has not been deposited by the appellant and, therefore; the appellant s request for waiver of penalty cannot be acceded to - appeal dismissed - decided against appellant.

Summary

The Appellate Tribunal CESTAT New Delhi heard the appeal where the appellant did not oppose the confirmation of service tax and interest but requested waiver of penalty under Section 78, which was denied as the tax and interest were not paid. The appeal was dismissed.