Cellular Technologies Vs. Commissioner of C. Ex.

Cellular Technologies vs Commissioner of C. Ex.

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai Decided Mar 13, 2006

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Citation: sooperkanoon.com/42146
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Judge: S T C.
Decided On: Mar 13, 2006
Subject: Service Tax

Case Summary

AI-generated summary - not the official court judgment text.

Service Tax

Key legal issue: Service Tax

Parties & Advocates

Appellant / Petitioner

Cellular Technologies

Respondent

Commissioner of C. Ex.

Excerpt

1. after hearing both sides for some time, the requirement of pre-deposit of penalty is arrived and the appeal is taken up for hearing. considering the fact, that the service tax amounting to rs. 1,10,721/- and interest amounting to rs. 8,634/- have been paid and the appellant is a small service provider, the penalty is reduced to rs. 11,000/-.

Full Judgment

1. After hearing both sides for some time, the requirement of pre-deposit of penalty is arrived and the appeal is taken up for hearing. Considering the fact, that the service tax amounting to Rs. 1,10,721/- and interest amounting to Rs. 8,634/- have been paid and the appellant is a small service provider, the penalty is reduced to Rs. 11,000/-.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Mumb... Same Parties Cellular Technologies vs Commissioner of C. Ex. Same Subject Service Tax Same Judge S T C.

Service Tax Service provider The service