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<h1>Waiver of Service Tax Predeposit and Penalty by CESTAT Kolkata</h1> <h3>Shri Shyam Sundar Mishra Versus Commr. of Central Excis, Customs & Service Tax, BBSR I</h3> The Appellate Tribunal CESTAT KOLKATA granted waiver of predeposit of service tax of Rs. 44,919 and penalty. The remaining dues were waived, and recovery ... - The Appellate Tribunal CESTAT KOLKATA granted waiver of predeposit of service tax of Rs. 44,919 and penalty. The applicant had already paid Rs. 7244 and Rs. 5757, which were appropriated by the adjudicating authority. The remaining dues were waived, and recovery stayed during the appeal. Stay petition was allowed.