Where Pre-deposit of principal demand of Service tax has been waived off, CESTAT cannot order of pre-deposit for consequential interest component
Court :
High Court, Punjab and Haryana
Brief :
In the instant case, the Hon’ble CESTAT disposed off the Stay Application filed by Punjab Chemicals & Corp Protection Ltd. (“the Appellant”) and stayed the entire demand of Service tax amounting to Rs. 35,14,534/-. However, the Appellant was directed to pay interest component on the Service tax amount within four weeks failing which the appeal shall be rejected.
Citation :
Punjab Chemicals & Corp Protection Ltd. Vs. Commissioner of Central Excise, Chandigarh-II [(2015) 56 taxmann.com 119 (Punjab & Haryana)]
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Bimal Jain
Published in Service Tax
Views : 2426
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