2009 (11) TMI 465 - AT - Service Tax

Penalty - The demands stands confirmed on the ground that the assessees were providing rent a-cab operator service to M/s. Nuclear Power Corporation India Ltd. Held that - no prima facie case for total waiver has been made out by the assesse Rs., therefore, direct the assessees to deposit an amount of Rs. 60,000/-

Summary

The Appellate Tribunal CESTAT, Chennai heard an application for waiver of predeposit of service tax of Rs. 1,69,846/- along with interest and penalty. The demands were confirmed due to the provision of 'rent-a-cab' operator service. The Tribunal directed the assessees to deposit Rs. 60,000/- towards tax within four weeks, with the balance of interest and penalty waived pending appeal. Failure to comply would result in vacation of stay and dismissal of the appeal. Compliance was to be reported by 24-12-09.