Rana Security Services Vs. Cce - Court Judgment

SooperKanoon Citationsooperkanoon.com/45800
SubjectService Tax
CourtCustoms Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided OnJul-09-2007
JudgeR Abichandani, S T T.V.
Reported in(2008)10STR14
AppellantRana Security Services
RespondentCce
Excerpt:
1. the learned authorized representative for the applicant states that the applicant has already paid up the amount of rs. 1,31,289/- as against the confirmed demand of rs. 1,41,670/-. admittedly, the applicant is widow of the sole proprietor of rana security services, the service provider who passed away on 29^th may 2005. the adjudication order was made on 18.8.2006. still however, the applicant widow has paid up the substantial amount of service tax. therefore, this is a fit case for granting waiver of pre-deposit of remaining amount of service tax and penalty during the pendency of the appeal.this application stands disposed of accordingly. the appeal will come up for final hearing in its due course
Judgment:
1. The learned authorized representative for the applicant states that the applicant has already paid up the amount of Rs. 1,31,289/- as against the confirmed demand of Rs. 1,41,670/-. Admittedly, the applicant is widow of the sole proprietor of Rana Security Services, the service provider who passed away on 29^th May 2005. The adjudication order was made on 18.8.2006. Still however, the applicant widow has paid up the substantial amount of service tax. Therefore, this is a fit case for granting waiver of pre-deposit of remaining amount of service tax and penalty during the pendency of the appeal.

This application stands disposed of accordingly. The appeal will come up for final hearing in its due course