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 ...
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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 'Construction of Residential Complex Service.' The appellant's payment of service tax and interest was deemed sufficient for appeal disposal, based on a Circular, for the period of April 2008 to September 2008.
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.
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