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of <h1>CESTAT Bangalore Waives Penalty Pre-Deposit</h1> The Appellate Tribunal CESTAT Bangalore granted waiver of pre-deposit of penalty to the appellant as they had deposited Service Tax with interest before ... Penalty - appellant’s contention is that they have deposited the Service Tax along with interest before the issue of SCN and have availed the Extraordinary Tax Payer Friendly Scheme - Appellants have shown the circumstances available for them for non-imposition of penalties - stay application is allowed granting waiver of pre-deposit and staying its recovery - As the penalties in these matters are less than Rs. 10 lakhs and the merits are not being challenged, the Registry is directed to list these matters before Single Member Bench The Appellate Tribunal CESTAT Bangalore granted waiver of pre-deposit of penalty to the appellant as they had deposited Service Tax with interest before the Show Cause Notice was issued. The stay application was allowed, and there will be no recovery until the appeal is disposed of.
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