2010 (3) TMI 270 - AT - Service Tax

Penalty- The appeal has been rejected by Commissioner (Appeals) on the ground that the appellants did not deposit an amount of Rs.2 lakhs required to be deposited as per the stay order. Held that- The matter is remanded to the Commissioner (Appeals) who is directed to decide the appeal without insisting on any pre-deposit of any penalty. Appeal as well as stay petitions are decided as above.

Summary

The appeal was rejected because the appellants did not deposit Rs.2 lakhs as required by the stay order. The issue is the liability of the appellants for service tax on goods transport services. The case is remanded to the Commissioner (Appeals) for a decision on merit without any pre-deposit of penalty.