Rajeev Kumar Gupta Vs. Commissioner of C. Ex.

Rajeev Kumar Gupta vs Commissioner of C. Ex.

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi Decided Aug 07, 2007

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Citation: sooperkanoon.com/45981
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Judge: S Kang, Vice-, N T C.N.B.
Decided On: Aug 07, 2007
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

Rajeev Kumar Gupta

Respondent

Commissioner of C. Ex.

Legal References

Reported In: (2008)9STR62

Excerpt

1. the applicant filed this applications for waiver of pre-deposit of amount of service tax of rs. 39,399/-. the applicant had already deposit an amount of rs. 10,000/- at the time of hearing of the appeal before commissioner (appeals).demand of service tax is confirmed by treating the applicant as outdoor caterer.2. the applicant submitted that he is only running a canteen in the premises of m/s. eicher tractors. in these circumstances, the amount already deposited is sufficient for hearing of the appeal. pre-deposit of remaining amount of service tax and penalty is waived.

Full Judgment

1. The applicant filed this applications for waiver of pre-deposit of amount of service tax of Rs. 39,399/-. The applicant had already deposit an amount of Rs. 10,000/- at the time of hearing of the appeal before Commissioner (Appeals).

Demand of service tax is confirmed by treating the applicant as outdoor caterer.

2. The applicant submitted that he is only running a canteen in the premises of M/s. Eicher Tractors. In these circumstances, the amount already deposited is sufficient for hearing of the appeal. Pre-deposit of remaining amount of service tax and penalty is waived.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Delh... Same Parties Rajeev Kumar Gupta vs Commissioner of C. Ex. Same Subject Service Tax Same Judge S Kang, Vice-, N T C.N.B.