2014 (6) TMI 355

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....anjit Koshy ORDER A. M. Shaffique, J. This appeal is filed against an interim order passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench at Bangalore in Misc.Order No.20488/2014 dated 19/02/2014 in ST/Stay/20102/2014. 2. Learned Standing Counsel has taken notice on behalf of the department. 3. Heard learned counsel for the appellant and the learned Sta....

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.... service tax as claimed on account of the fact that the original service provider has to pay tax. For that reason, he may not have the liability to pay service tax to the extent indicated in the impugned order and that he will not be imposed with penalty or interest, as claimed. However, the Tribunal, after considering the factual issues involved in the matter, formed an opinion that the contentio....

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....exempted from the provisions of liability to pay service tax. 8. Having regard to the over all situation and the nature of contentions urged, we are of the view that some more leniency ought to have been shown to the appellant in the matter. Accordingly, taking into consideration the factual issues involved in the matter, we are of the opinion that interest of justice will be served by directin....