CESTAT Chennai Waives Pre-Deposit in Service Tax Appeal The Appellate Tribunal CESTAT, Chennai granted the applicant's request for waiver of pre-deposit of differential service tax amounting to Rs. 1,55,571. ...
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CESTAT Chennai Waives Pre-Deposit in Service Tax Appeal
The Appellate Tribunal CESTAT, Chennai granted the applicant's request for waiver of pre-deposit of differential service tax amounting to Rs. 1,55,571. The tribunal found that the department's case lacked corroborative evidence to support the Revenue's position based on a seized register from Madurai Cable T.V. Communication. As a result, the tribunal waived the pre-deposit of tax, interest, and penalty, and also stayed the recovery pending the appeal.
The Appellate Tribunal CESTAT, Chennai heard an application for waiver of pre-deposit of differential service tax of Rs. 1,55,571 confirmed against the applicant for cable service rendered from November 2003 to December 2005. The department's case was based on a seized register from Madurai Cable T.V. Communication, but there was no corroborative material to support the Revenue's stand. The tribunal waived the pre-deposit of the tax, interest, and penalty, and stayed recovery pending the appeal.
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