| SooperKanoon Citation | sooperkanoon.com/45113 |
| Subject | Other Taxes |
| Court | Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi |
| Decided On | Mar-19-2007 |
| Judge | S Kang, Vice, N T C.N.B. |
| Appellant | Abhiram Mishra |
| Respondent | C.C.E. |
Excerpt:
1. the applicant filed this application for waiver of pre-deposit the amount of service tax of rs. 2,70,675/- and penalty. the only request of applicant is that the amount of service tax is to be treated as cum tax amount. in these circumstances, we direct the applicant to deposit an amount of rs. 2,30,000/- within a period of eight weeks. on deposit of the above mentioned amount, pre-deposit of remaining amount of service tax and penalties are waived. to come up for reporting compliance on 24.5.07.
Judgment:
1. The applicant filed this application for waiver of pre-deposit the amount of service tax of Rs. 2,70,675/- and penalty. The only request of applicant is that the amount of service tax is to be treated as cum tax amount. In these circumstances, we direct the applicant to deposit an amount of Rs. 2,30,000/- within a period of eight weeks. On deposit of the above mentioned amount, pre-deposit of remaining amount of service tax and penalties are waived. To come up for reporting compliance on 24.5.07.