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Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
<h1>Appellate Tribunal allows stay on pre-deposit of Service Tax and penalty pending appeal</h1> The Appellate Tribunal CESTAT, Bangalore ordered the appellant to pre-deposit Service Tax and penalty. The Tribunal allowed a stay on the pre-deposit and ... Time-bar - scope of show cause notice - pre-deposit for stay applications - stay of recovery pending appeal - remand for de novo considerationTime-bar - scope of show cause notice - pre-deposit for stay applications - stay of recovery pending appeal - Grant of stay of recovery and waiver of pre-deposit where the adjudicating authority did not record any finding on time-bar although the show cause notice did not invoke a larger period. - HELD THAT: - The Tribunal found that the Commissioner had not given any finding on the question of time-bar because the show cause notice did not invoke a larger period than the specific period in question (1-3-2003 to 20-11-2003). In view of the absence of a determination on time-bar by the Commissioner, the Tribunal allowed the stay application, waived the requirement of pre-deposit of the demanded service tax and equivalent penalty, and directed that recovery be stayed pending disposal of the appeal. The Tribunal observed that the issue was of limited compass and listed the matter for final hearing. [Paras 3]Stay granted; pre-deposit waived and recovery stayed until disposal of the appeal.Final Conclusion: The Tribunal allowed the stay application, waived the pre-deposit of the demanded service tax and equivalent penalty, and stayed recovery pending the appeal, citing absence of any finding on time-bar where the show cause notice did not invoke a larger period; matter listed for final hearing on 23rd January 2008. The Appellate Tribunal CESTAT, Bangalore ordered the appellant to pre-deposit Service Tax of Rs. 4,36,069/- and penalty. The Commissioner's decision to remand the matter for de novo consideration was resisted by the assessee due to lack of mention in the show cause notice. The Tribunal allowed a stay on the pre-deposit and recovery of the amount until the appeal is disposed of, as the issue is of short compass. The final hearing is scheduled for 23rd January 2008.
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