2009 (6) TMI 197 - AT - Service Tax

Cable service - prima facie case of the department is based on number of connections as per Register S. No. 1 seized from another person - prima facie there is no corroborative material to support the stand of the Revenue based upon the register and the register does not prima facie show that any payment in excess of amounts confirmed by the adjudicating authority, was ever paid by the assessee to that person stay granted - recovery stayed

Summary

The Appellate Tribunal CESTAT, Chennai heard an application for waiver of pre-deposit of differential service tax of Rs. 1,55,571 confirmed against the applicant for cable service rendered from November 2003 to December 2005. The department's case was based on a seized register from Madurai Cable T.V. Communication, but there was no corroborative material to support the Revenue's stand. The tribunal waived the pre-deposit of the tax, interest, and penalty, and stayed recovery pending the appeal.