2009 (6) TMI 198 - AT - Service Tax

Cable operator service - prima facie case of the department is based on number of connections as per records 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 an payment in excess confirmed by the adjudicating authority was ever paid by the assessee to that person stay is granted recovery is stayed

Summary

The Appellate Tribunal CESTAT, Chennai heard the application for waiver of pre-deposit of differential service tax of Rs. 1,15,549 confirmed against the applicant for cable service rendered from July 2003 to December 2005. The department's case was based on a seized register showing connections and payments, but lacked corroborative evidence. The Tribunal waived the pre-deposit of tax, interest, and penalty, and stayed recovery pending appeal.