https://www.taxtmi.com/caselaws?id=166269 The Tribunal granted a stay against the recovery of penalty amount for non-payment of Service Tax during the appeal process. It considered the exemption notification for service providers in electricity transmission and distribution, finding a prima facie case for stay based on past decisions and the specific notification. The Tribunal emphasized that revision proceedings cannot commence while an appeal is pending, referencing precedents and granting relief to the appellant by waiving the pre-deposit and allowing the stay against penalty recovery. en-us Fri, 17 Jun 2011 00:00:00 +0530 Tue, 09 Sep 2014 14:32:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166269 The Tribunal granted a stay against the recovery of penalty amount for non-payment of Service Tax during the appeal process. It considered the exemption notification for service providers in electricity transmission and distribution, finding a prima facie case for stay based on past decisions and the specific notification. The Tribunal emphasized that revision proceedings cannot commence while an appeal is pending, referencing precedents and granting relief to the appellant by waiving the pre-deposit and allowing the stay against penalty recovery. Case-Laws Service Tax Fri, 17 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166269