2013 (6) TMI 512

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....Addl.Commr.(A.R.) JUDGEMENT Per: M.V. Ravindran: This Stay Petition is filed for waiver of pre-deposit of amount of Service Tax liability confirmed by the lower authorities for the period from 01.01.2005 to 30.11.2009, by issuing a Show Cause Notice on 25.02.2010. The said demand of Service Tax has been raised on the appellant under the category of Business Auxiliary Service and Goods Tra....

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....n 66A of Finance Act, 1994 after 18.04.2006. At this juncture, the various points which have been raised by the ld. Counsel, needs to be addressed by the first appellate authority and there cannot be any dispute as the impugned order has not been passed on merit. In our view, the appellant should be put to some condition for hearing and disposing the appeal by the first appellate authority on meri....