Bharti Hexacom Vs. Commissioner of Central Excise

Bharti Hexacom vs Commissioner of Central Excise

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi Decided Nov 23, 2007

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Citation: sooperkanoon.com/46506
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Judge: S Kang, Vice, S T T.V.
Decided On: Nov 23, 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

Bharti Hexacom

Respondent

Commissioner of Central Excise

Legal References

Reported In: (2008)12STJ316CESTATNew(Delhi)

Excerpt

1. the applicant filed this application for waiver of pre-deposit of penalties only. the amount of service tax has been paid by the applicant.2. the contention of the applicant is that consultancy service regarding which demand is confirmed were received prior to july, 2001, when the technical consultancy was not covered under the scope of service tax. in these circumstances, as the applicant had already deposited the amount of service tax, therefore, the pre-deposit of penalty is waived for the purpose of hearing the appeal.

Full Judgment

1. The applicant filed this application for waiver of pre-deposit of penalties only. The amount of service tax has been paid by the applicant.

2. The contention of the applicant is that consultancy service regarding which demand is confirmed were received prior to July, 2001, when the technical consultancy was not covered under the scope of service tax. In these circumstances, as the applicant had already deposited the amount of service tax, therefore, the pre-deposit of penalty is waived for the purpose of hearing the appeal.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Delh... Same Parties Bharti Hexacom vs Commissioner of Central Excise Same Subject Service Tax Same Judge S Kang, Vice, S T T.V.