2010 (3) TMI 180 - HC - Service Tax

Stay (waiver of pre deposit of penalty) demand of service tax with penalty - Appeal before commissioner (appeals) the appellate authority should have at least waived the requirement of pre-deposit of penalty

Summary

The petitioner appealed against service tax and penalty, seeking waiver of pre-deposit. The court directed the appeal to be heard if tax amount is deposited within one month, waiving the penalty deposit requirement. Judgment by Hon'ble Mr. Justice Adarsh Kumar Goel and Hon'ble Mr. Justice Alok Singh on March 30, 2010.