2014 (5) TMI 803

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....s Sanghavi i/b. PDS Legal For the Respondents : Mr. Pradeep S. Jetley with Mr. J. B. Mishra ORDER P. C. 1] Leave to amend to correct the dates of the impugned order. Amendment to be carried out forthwith. 2] This appeal is by the assessee. The assessee is aggrieved by the interim order passed by the tribunal on an application for stay. By order dated 30th September, 2013 the applica....

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....orted in 2009 (13) Service Tax Reporter 350. 4] If the point was debatable and prima facie the demand was not sustainable in the light of the view taken by the Andhra Pradesh High Court, then, relying on the learned single Judge view of the Kerala High Court, the tribunal committed an error in directing appellant to deposit the remaining amount. Mr. Shah submits that this is nothing but dismiss....

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....have considered all the issues raised and on merits, but we find that at the prima facie stage, the tribunal has failed to consider the material necessary at that stage. In other words, whether a strong prima facie case is made out and if the point is debatable and legal one, then, the equities should have been balanced with an appropriate direction. In these circumstances, the appeal deserves adm....

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....unds. The Andhra Pradesh High Court's judgment was holding the field. It was cited before the Kerala High Court but a learned single Judge of the Kerala High Court has taken a different view. To our mind, when there were two views before the tribunal and on a legal point, then, a prima facie case was made out and for waiver of pre-deposit. Moreso , when the appellant has already and noted by t....