CESTAT Chennai Waives Pre-Deposit: Lack of Evidence Leads to Relief for Service Tax Applicant The Appellate Tribunal CESTAT, Chennai granted the applicant's request for waiver of pre-deposit of differential service tax amounting to Rs. 1,15,549. ...
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CESTAT Chennai Waives Pre-Deposit: Lack of Evidence Leads to Relief for Service Tax Applicant
The Appellate Tribunal CESTAT, Chennai granted the applicant's request for waiver of pre-deposit of differential service tax amounting to Rs. 1,15,549. The Tribunal found that the department's case lacked sufficient corroborative evidence despite relying on a seized register. As a result, the Tribunal waived the pre-deposit of tax, interest, and penalty, and also stayed the recovery process pending appeal.
The Appellate Tribunal CESTAT, Chennai heard the application for waiver of pre-deposit of differential service tax of Rs. 1,15,549 confirmed against the applicant for cable service rendered from July 2003 to December 2005. The department's case was based on a seized register showing connections and payments, but lacked corroborative evidence. The Tribunal waived the pre-deposit of tax, interest, and penalty, and stayed recovery pending appeal.
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