2014 (4) TMI 289

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....ER : M V Ravindran These stay petitions are filed for the waiver of pre-deposit of the amounts confirmed against the appellant as service tax liability, interest thereof and penalties under various sections. 2. Heard both sides perused the records. 3. On perusal of the records, we find that the service tax liability is confirmed under various heads i.e. business auxiliary services, busine....

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....uthority could be given and he doing for someone situated abroad; at the same time, it has to be kept in mind that the appellant is eligible for availing Cenvat Credit of service tax by him under the reverse charge mechanism and utilize the same for payment of services tax if any. In sum, we are of the view that the appellant needs to be put to some conditions for hearing and disposing of the appe....