CESTAT Chennai Upheld Service Tax Demand for 2007, Imposed Penalty, Granted Waiver The Appellate Tribunal CESTAT CHENNAI confirmed the demand for service tax from the appellant for services rendered in 2007. The appellant paid most of ...
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CESTAT Chennai Upheld Service Tax Demand for 2007, Imposed Penalty, Granted Waiver
The Appellate Tribunal CESTAT CHENNAI confirmed the demand for service tax from the appellant for services rendered in 2007. The appellant paid most of the amount with interest due. A penalty was imposed under Section 76 of the Finance Act, 1994. The tribunal granted waiver of pre-deposit and stay of recovery for penalty and remaining tax amount pending final appeal disposal.
The judgment by Appellate Tribunal CESTAT CHENNAI in 2008 confirms demand of service tax from the appellant for 'Erection, Commissioning and Installation Service' rendered during April to August 2007. The appellant has paid most of the demanded amount, with an interest of Rs. 3.38 lakhs due. Penalty under Section 76 of the Finance Act, 1994 was imposed. The tribunal grants waiver of pre-deposit and stay of recovery for penalty and the remaining tax amount until final disposal of the appeal.
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