2011 (9) TMI 508

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.... Ashok Jindal: The appellant are in appeal against the impugned order along with a stay application.  2. Shri H.D. Dharmadhikari, learned counsel  for the appellant submitted that the Commissioner (Appeals) have dismissed their appeal for non-compliance of the order of pre-deposit wherein he directed the appellant to make a pre-deposit of the service tax demanded. He further submitted....

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....g non-commercial nature. Therefore, no service tax is payable by the appellant for the above said activity. As the lower appellate authority has not considered their contention, therefore, after waiver of pre-deposit the matter be sent back to the lower appellate authority for consideration. 3. Shri A.K. Prabhakar, A.R. by strongly opposing the stay application of the appellant has stated that th....