2011 (1) TMI 346

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....Appellant. S. Ananthan for the Respondent. ORDER M.V. Ravindran, Judicial Member. - This stay petition is filed for the waiver of the pre-deposit of amounts of penalties involved. 2. After hearing both sides for some time on the stay petition, we find that the appeal itself could be disposed of at this juncture. Hence, we allow the application for waiver of pre-deposit of amounts in....

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....2004 to 17-4-2006 and upheld the order for the period 18-4-2006 to 30-4-2008. Aggrieved by such an order, the assessee preferred and application for rectification of mistake with the ld. Commissioner (Appeals). The said ROM application was dismissed by the ld. Commissioner (Appeals) vide the impugned Order No. 3/2009, dated 31-12-2009. Against such an order, the assessee preferred an appeal before....

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....the Committee on Disputes (COD) for prosecuting the appeal in appeal No. ST/763/09. The application made by the revenue indicates that the CBEC had decided not to refer the matter to COD on account of the amount being low. Hence, they have filed a miscellaneous application No. ST/MA/12/2011 for withdrawal of the appeal filed by the revenue. 6. Ld. Chartered Accountant submits that the withdrawa....

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....ischarged the entire service tax liability before the issuance of show-cause notice. It is borne out from the records. The assessee has deposited the amount on 5-5-2008 while the show-cause notice has been issued on 8-7-2008. It is seen from the records that the assessee is not disputing the service tax liability for the period 18-4-2006 to 30-4-2008. If that be so, their coming forward and deposi....