2009 (6) TMI 379 - AT - Service Tax

Cable operator service - case of the department is based prima facie on Register S. No. 1 seized from another person which shows the number of connections - prima fade 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 Rs. 7,000/- which was confirmed by the adjudicating authority was ever paid by the assessee to that person stay granted

Summary

The Appellate Tribunal CESTAT, Chennai heard the application for waiver of pre-deposit of differential service tax of Rs. 2,32,140 confirmed against the applicant for cable services rendered. The department's case was based on a seized register, but there was no corroborative material to support their stand. The Tribunal waived the pre-deposit and stayed the recovery pending appeal.