2014 (6) TMI 64

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....he Appellant. Shri K.K. Jaiswal, SDR, for the Respondent. ORDER The appellant provide the taxable service of cable network. They took Service Tax registration sometime in 2004 under the voluntary disclosure scheme. Sometime in September 2002, they had taken over M/s. Satcom Network another cable operator which belonged to Shri Pritpal Singh Saini. The Service Tax records of the appellant ....

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....ined as Rs. 3,12,156/-, which was in addition to short payment of Rs. 21,152/- for the period from 2004-2005. The Jurisdictional Deputy Commissioner vide order-in-original dated 18-2-2010 confirmed the Service Tax demand of Rs. 3,33,308/- against the appellant along with interest on it for the period from 2004-2005 to 2007-2008 and beside this, imposed penalty of Rs. 1,000/- on them under Section ....

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.... the appellant have a strong prima facie case and, hence, the requirement of pre-deposit of Service Tax demand, interest and penalty may be waived for hearing of the appeal and recovery thereof may be stayed till the disposal of the appeal. 2.2 Shri K.K. Jaiswal, the learned Senior Departmental Representative opposed the stay application by reiterating the findings of the Commissioner (App....