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of <h1>Appellate Tribunal allows stay on penalty waiver for service tax deposit, pending appeal resolution.</h1> The Appellate Tribunal CESTAT, Bangalore, allowed the stay petition against the waiver of pre-deposit of penalties, as the appellant had already deposited ... Interior Decorator Service- The issue is in regards to the liability to service tax under the category of “Interior Decorator Service”. Held that- Stay petition is allowed and recovery of the penalties thereof is stayed, till the disposal of the appeal. Issues: Stay petition against waiver of pre-deposit of service tax, interest, and penalties.Analysis:The Appellate Tribunal CESTAT, Bangalore, considered a stay petition against the waiver of pre-deposit of various amounts, including service tax, interest, and penalties. The appellant's advocate argued that the entire demand of service tax along with interest had been deposited and appropriated by the Adjudicating Authority. The appellant contested the service tax liability based on limitation and the reverse charge mechanism. Upon reviewing the records, the Tribunal noted that the adjudicating authority had already appropriated the service tax and interest paid by the appellant. The main issue revolved around the liability to service tax under the category of 'Interior Decorator Service.' Since the service tax and interest amounts had been deposited, the Tribunal decided to allow the application for the waiver of pre-deposit of penalties. Consequently, the stay petition was allowed, and the recovery of penalties was stayed pending the appeal's disposal. The judgment was pronounced and dictated in open court by the Members of the Tribunal, M.V. Ravindran, and P. Karthikeyan.This detailed analysis highlights the Tribunal's considerations regarding the waiver of pre-deposit of service tax, interest, and penalties. The Tribunal's decision was based on the appellant's submission that the entire demand of service tax and interest had already been deposited, leading to the allowance of the waiver application for penalties. The judgment emphasized the specific issue of liability to service tax under the 'Interior Decorator Service' category and the Tribunal's decision to stay the recovery of penalties pending the appeal's resolution. The judgment was delivered by Members M.V. Ravindran and P. Karthikeyan in open court, ensuring transparency and adherence to legal procedures.
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