2013 (9) TMI 711

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....ommissioner Per: P R Chandrasekharan: There are two appeals and stay applications filed against Orders-in-Original No. PI/Commr/ST/15/2011 dated 25.1.2011 and No. PI/Commr/ST/18/2012 dated 17.4.2012 passed by the Commissioner of Central Excise, Pune-I. 2. The appellant M/s Volkswagen India (Pvt.) Ltd., Pune employed personnel belonging to their group company in Germany for a specific period. Du....

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.... for payment of salary to the personnel employed in India, a show-cause notice was issued demanding Service Tax thereon. These demands were confirmed along with interest thereon and also by imposing penalties. Hence, the appellant is before us. 3. The learned Counsel for the appellant submits that the personnel employed by them remained their employees during the period of the agreements and, the....

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....he appeal were finally disposed of in favour of the appellant. Therefore, he prays for grant of interim stay. 4. The learned Commissioner (AR) appearing for the Revenue reiterates the findings of the adjudicating authority. However, he fairly admits that the Tribunal in a number of decisions cited by the appellant had granted interim stay. 5. Considering the submissions made by both sides and al....