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