2014 (8) TMI 301 - AT - Service Tax

Waiver of pre deposit - Held that - Bank accounted ₹ 6,79,292 towards the State tax. The matter was brought to the notice and the office of Accountant General directed the State Bank of India to transfer the above amount from the State account to the service tax account - As the substantial amount has already been paid by the applicant, therefore the pre-deposit of the remaining dues is waived and recovery of the same is stayed during the pendency of the appeal - Stay granted.

Summary

The applicant filed for waiver of pre-deposit of service tax demand of Rs. 10,57,298. An amount of Rs. 10,24,000 was already paid. The bank mistakenly credited Rs. 6,79,292 to State tax instead of service tax. The remaining dues were waived and recovery stayed during the appeal. Stay petition allowed.