TaxTMI 
TaxTMI 
2013 (10) TMI 434
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....: Shri K. Sivakumar, A.R. ORDER Per : Mr. M.V. Ravindaran; This application is filed for out of turn hearing of application for condonation of delay filed by the applicant. 2. After hearing both sides, we find that the Revenue authorities have initiated proceedings for recovery of the amounts from the appellant on the ground that the appellant had not produced any stay order from the T....
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....and is not in a position to trace the same even today. During the relevant period he was unaware of the importance of such an envelope received from the office of the Commissioner of Service Tax. It is stated by him on oath that there was an error on his part being not diligent in handing over the same to the higher authorities. In our view, there can be an error on the part of an individual who j....
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....lso imposed penalties under sections 76, 77 and 78 of the Finance Act, 1994, and has extended the benefit of payment of 25% of service tax as penalty, if the said service tax is paid along with interest within 30 days. 8. Learned counsel submits that during the pendency of application for condonation of delay and, hearing and disposal of stay petition, State Bank of India has debited an amount ....
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....f the record, we find it so. Since the entire amount of service tax liability has been debited by the State Bank of India and the appellant is contesting the issue on merits, we consider the said amount as enough deposit to hear and dispose the appeal. Accordingly, application for waiver of pre-deposit of amount of interest and penalties imposed by the adjudicating authority is allowed and recover....