2010 (4) TMI 452

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....d Ms. Priti Poddar, C.A., for the Appellant. Shri K.K. Maity, Advocate, for the Respondent. [Order per : S.S. Kang, Vice-President]. - Heard both sides. The application for waiver of pre-deposit of service tax and penalties is being taken up in pursuance to the Order dated 30th June, 2008. 2. The appellants filed appeal along with application for waiver of pre-deposit of amount of service....

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....itself. Though reference has been made to the order passed by the learned single Judge it has not been spelt out whether a prima facie and arguable case have been made out or not. Rather it has referred to an order dated 29th May, 2008 passed in Naresh Kumar and Co. vs. Commr. of Service Tax in Appeal Case No.STAP-31/07 (paragraph 5.3 of the impugned order) which the petitioner had no occasion to ....

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....and Others in respect of supervision of supply of coal and the appellants also supplied coal to Maharashtra State Electricity Board regarding which a separate demand has been raised treating as a provider of Clearing and Forwarding (C & F) service. On application filed for waiver of pre-deposit of service tax and penalties, the Mumbai Bench of the Tribunal vide Stay Order dated 13th March, 2006 an....

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....ect matter of appeal pending before the Mumbai Bench and in respect of present dispute and both are containing same terms and conditions. We also find that the Hon'ble Bombay High Court in the case of M/s Hindustan Petroleum Corporation Ltd. v. Union of India reported in 2010 (250) E.L.T. 212 (Bom.) = 2010-TIOL-79 held that "the Tribunal as a judicial body must follow principles of consistency whe....