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2013 (10) TMI 860

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.... Prasad, JC (AR) ORDER Per P.K. Das; 1. The issue involved in these applications is common and therefore all are taken up together for disposal. 2. The facts of the case, in brief, are that the applicants are engaged in the manufacture of textile made ups. They engaged persons abroad for procuring the orders and paid commission for the same. The demand of service tax under Section 66A ....

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.... The Ld. AR submits that in a similar situation, the Tribunal in all the cases directed pre-deposit of 50% of the tax demanded. He places the stay order of the Tribunal in the case of Aruppukottai Sri Jayavilas Ltd. & Other Vs CCE Madurai vide Stay Order No.41168, 41169/2013 dt. 6.5.2013. 4. After hearing both sides, we find that in all the cases, the applicants already deposited more than 50% ....