Rajeev Kumar Gupta Vs. Commissioner of C. Ex. - Court Judgment

SooperKanoon Citationsooperkanoon.com/45981
SubjectService Tax
CourtCustoms Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided OnAug-07-2007
JudgeS Kang, Vice-, N T C.N.B.
Reported in(2008)9STR62
AppellantRajeev Kumar Gupta
RespondentCommissioner of C. Ex.
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.
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.