Tribunal Waives Service Tax Pre-Deposit & Penalty

The Appellate Tribunal CESTAT, Chennai granted the application for waiver of pre-deposit of service tax and penalty amounting to Rs. 50,399. The tribunal found a strong prima facie case for waiver based on evidence that consignees had already paid the service tax liability. As a result, the tribunal waived the pre-deposit and penalty, staying the recovery pending the appeal.

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The Appellate Tribunal CESTAT, Chennai heard an application for waiver of pre-deposit of service tax and penalty amounting to Rs. 50,399. The demand was due to the appellants being held liable to pay tax under the category of GTA from Jan.'5 to Aug.'6. The tribunal found a strong prima facie case for waiver based on evidence that consignees had already paid the service tax liability. Therefore, the tribunal waived the pre-deposit and penalty, staying the recovery pending the appeal.

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