2011 (6) TMI 354 - AT - Service Tax

Waiver of Penalty Pre-deposit for Construction Service Tax Appeal

The Appellate Tribunal CESTAT, Bangalore granted a waiver of pre-deposit of penalty amount in a stay petition concerning service tax liability on ... Waiver of pre-deposit - Construction of Residential Complex Service - Held that:- Since appellant has deposited the entire service tax along with interest during the adjudication proceedings but are contesting the same on the ground that the Circular dated 20.1.2009 will be applicable in this case, hence they are not required to pay service tax - waiver of pre-deposit of the amount of penalty involved is allowed and recovery thereof stayed till the disposal of the appeal. The Appellate Tribunal CESTAT, Bangalore considered a stay petition for waiver of pre-deposit of Service Tax, Interest, and Penalty amounts. The issue was regarding service tax liability on the appellant for 'Construction of Residential Complex Service' during April 2008 to September 2008. The appellant had already paid the service tax and interest, contesting the liability based on a Circular. The Tribunal allowed the waiver of pre-deposit of the penalty amount, considering the service tax and interest already paid as sufficient for the appeal disposal.