TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>CESTAT Kolkata Orders 50% Service Tax Deposit Within 8 Weeks or Risk Appeal Dismissal</h1> <h3>M/s. KRUSHNA CHARAN RATH Versus COMMISSIONER OF CENTRAL EXCISE, CUSTOMS & SERVICE TAX, BHUBANESWAR-II</h3> M/s. KRUSHNA CHARAN RATH Versus COMMISSIONER OF CENTRAL EXCISE, CUSTOMS & SERVICE TAX, BHUBANESWAR-II - TMI Issues: Waiver of predeposit of Service Tax and penalties under the Finance Act, 1994The judgment by the Appellate Tribunal CESTAT Kolkata, delivered by Dr. D.M. Misra and Dr. I.P. Lal, JJ., dealt with a Stay Petition for waiver of predeposit of Service Tax amounting to Rs.3,48,123/- and penalties imposed under Section 78 of the Finance Act, 1994, along with penalties under various provisions of the same Act. The Applicant failed to appear despite notices, leading to the hearing proceeding in their absence. The Revenue's representative highlighted that the Applicant had provided services like Industrial or Commercial Construction Service, Management, Maintenance or Repair Service, Rent-a-Cab Service between 2004-05 and 2006-07 but had not paid the due service tax on the total amount received for these services. The Tribunal observed that the lower authorities' orders confirmed the Applicant's failure to discharge the service tax on the received payments. Consequently, the Tribunal directed the Applicant to deposit 50% of the Service Tax amount within 8 weeks and report compliance by a specified date. Failure to comply would result in the dismissal of the Appeal without further notice to the Applicant, while depositing the amount would lead to the waiver of the remaining dues and a stay on recovery during the Appeal's pendency.---
TaxTMI 
TaxTMI 
