2013 (11) TMI 1072

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he applicant has filed this application for waiver of pre-deposit of penalty of Rs.6,21,600/-. 2. Heard both sides and perused the records. 3. There is a dispute on payment of tax on GTA service for the period January 2005 to March 2006 under reverse charge mechanism. The applicant paid the service tax of Rs.5,18,13,424/- after receipt of a communication dated 30.6.2006 from the Ministry of Fina .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the Tribunal in the applicants own case, on the same situation, has dropped the penalty and held that the applicant was rightly under bona fide belief that the impugned activity was not leviable to service tax. In view of that the applicant has made out a prima facie case for waiver of entire amount of penalty. Accordingly, we grant waiver of pre-deposit of penalty and stay its recovery during th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X