Service tax Penalty for late payment cannot exceed tax amount

CESTAT, NEW DELHI BENCH S.K. Star Cable Network V/s. Commissioner of Central Excise FINAL ORDER NO. ST/A/330 of 2012-CUS. STAY ORDER NO. ST/S/435 OF 2012-CUS. SERVICE TAX STAY NO. 2867 of 2011 SERVICE TAX APPEAL NO. 1375 of 2011 APRIL 17, 2012 ORDER Mathew John, Technical Member – After hearing both the sides for the purpose of stay petition it was found that this is a matter of very short issue therefore the requirement of pre-deposit of dues arising from the impugned order was waived and appeal itself was taken up for disposal. 2. The appellants were providing the serv...