2010 (3) TMI 268 - AT - Service Tax

Payment made- before the issuance of Show Cause Notice- The payment of service tax with interest has been made on 12.11.05 before issue of show cause notice. He submits that no penalty was to be imposed since the appellant had made payment of service tax with interest on their own. Held that- we consider that thee was no need for insisting for any pre-deposit of penalty for hearing. Accordingly, we waive the requirement of pre-deposit of penalty and allow the stay petition.

Summary

The appeal was rejected for non-compliance with a stay order, but the Tribunal waived the penalty requirement and remanded the matter to be decided on merit without further deposit. The appeal and stay application were disposed of accordingly.