2010 (6) TMI 580

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.... Mrs. Archana Wadhwa, Judicial Member. - After hearing both sides, we find that the Commissioner (Appeals) has dismissed the appeal filed before him on the ground of non-compliance with the stay order passed by him vide which he has directed the appellant to deposit 50 per cent of the confirmed Service Tax. 2. The service tax confirmed against the appellant to the extent of Rs. 7,75,076 alon....

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....wherein the benefit was extended to them. 3. We find that the Commissioner (Appeals) had directed the appellant to deposit 50 per cent of the duty without appreciating their plea and without taking into account the law declared by the Tribunal in the above referred matter. By appreciating the fact that another OIA stand concluded in favour of the same assessee, we are of the view that the direc....