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        Service Tax

        2011 (9) TMI 827 - AT - Service Tax

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        Tribunal upholds Service Tax demand for Coin Collection Box, orders deposit to waive penalties The Tribunal confirmed a Service Tax demand of Rs.1,94,66,231/- with penalties regarding the eligibility of exemption Notification No.3/94-ST for a Coin ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Tribunal upholds Service Tax demand for Coin Collection Box, orders deposit to waive penalties

                              The Tribunal confirmed a Service Tax demand of Rs.1,94,66,231/- with penalties regarding the eligibility of exemption Notification No.3/94-ST for a Coin Collection Box. The Tribunal ordered the deposit of Rs.20,00,000 within six weeks for a waiver of the balance amounts and stay of recovery pending appeal.


                              The dispute is about the eligibility of exemption Notification No.3/94-ST for Coin Collection Box. Service Tax demand of Rs.1,94,66,231/- confirmed with penalties. Tribunal directs deposit of Rs.20,00,000 within six weeks for waiver of balance amounts and stay of recovery pending appeal.
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