Customs, Excise and Gold Tribunal – Delhi
Rajeev Kumar Gupta vs Commissioner Of C. Ex. on 7 August, 2007
Equivalent citations: 2008 9 S T R 62
Bench: S Kang, Vice-, N T C.N.B.
ORDER
S.S. Kang, Vice-President
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.
(Order dictated in the open Court)
