T. SURESH Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) THIS application seeks waiver of predeposit and stay of recovery in respect of service tax of Rs. 23,800/ - and penalties. No representation for the party despite notice nor any request for adjournment. The same was the position on the previous occasion also (13.04.2007). In the circumstances, I am inclined to dispose of this application after considering the grounds of the appeal and hearing learned SDR.

(2.) THE above amount of service tax was demanded in the category of Rent -a -Cab -Operator for the period April, 2002 to January, 2004. It appears from the records that the appellant does not have any valid ground against the demand on merits. It is their case that they were ignorant of the relevant provisions of law and hence defaulted filing of returns, payment of tax etc. Ignorance of law is not a ground Under Section 80 of the Finance Act against penalties either. In the circumstances, having found no plea of financial hardships, I direct the appellant to predeposit the service tax amount within 4 weeks from the date of service of a certified copy of this order and report compliance on 16.11.2007. In the event of due compliance, there will be waiver of predeposit and stay of recovery in respect of the penalties. (Dictated and pronounced in open court)