Custom, Excise & Service Tax Tribunal
M/S. Dinesh Cable Network vs Cce, Jaipur-I on 11 April, 2011
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL,
NEW DELHI.
Service Tax Application No.3801 of 2010 in Service Tax Appeal No.1785 of 2010 (SM)
M/s. Dinesh Cable Network Appellant
Vs.
CCE, Jaipur-I Respondent
Appearance: Rep.by Shri Abhishek Jaju, Advocate for the appellant. Rep. by Shri Krishna Pratap Singh, DR for the respondent.
Coram Honble Shri Rakesh Kumar, Member (Technical) Order NoDated:11.04.2011 Per Rakesh Kumar:
In this case, the service tax demand of Rs.66,541/- had been confirmed against the appellant along with interest and besides this, penalty of equal amount under Section 78 of Rs.100/- per day for the period of delay under Section 76 and of Rs.500/- under Section 77 had been imposed. This stay application is for waiver of the demand of interest and penalties.
2. Both the sides agree that the disputed duty amount of service tax had already been paid, I find the fact that the entire amount of service had already been deposited is mentioned in the order-in-original itself.
3. In view of this, the requirement of pre-deposit of interest and penalty is waived for hearing of the appeal and recovery thereof stayed till the disposal of the appeal. The stay application is allowed.
( Rakesh Kumar ) Member (Technical) Ckp.