2012 (5) TMI 470

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Chacko This application seeks waiver of pre-deposit and stay of recovery in respect of Service Tax and penalty amounts. After examining the records and hearing both sides, we are of the view that the appeal itself requires to be finally disposed of at this stage. Accordingly, after dispensing with pre-deposit, we take up the appeal itself for disposal. 2. The appeal filed by the assessee is....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... an order directing the assessee to pre-deposit the entire amount of Service Tax, which was not deposited. After expiry of the time granted for pre-deposit, the appellate authority dismissed the assessee's appeal on the aforesaid ground.  3. After examining the records and hearing both sides, we find that, during the material period, the appellant had provided services for trenching an....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....;               4. Today, learned Counsel for the appellant claims prima facie case on the strength of both Board's Circular No. 123/5/2010-TRU dated 24.5.2010 and Hon'ble High Court-s judgment in Commissioner of Central Excise, Chandigarh Vs. Rajeev Electrical Works - 2010 (18) STR 205 (P&H).  In the Board's....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....llant in view of the cited Circular and decision. Hence, the appellant need not be asked to make any pre-deposit. Of course, we are not unmindful to the fact that neither the Circular nor the decision was before the learned Additional Commissioner when he took the adverse view. 6. The impugned order is set aside and the appeal is allowed by way of remand to the original authority for de novo ad....