2014 (7) TMI 368

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....s, C.A. For the Respondent : Mr. R. Gurunathan, A.R. JUDGEMENT Per : B.S.V.MURTHY Even though only stay application is listed for consideration, after hearing both sides, we find that the appeal itself can be disposed of. Accordingly, the requirement of predeposit is waived and appeal is taken up for consideration. 2. The appellant was registered for management maintenance and repai....

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....ity with interest even though he had not collected the same. At this stage, we find that both the original and appellate authorities have recorded a finding that service tax has been collected. 4. Having regard to the fact that appellant was paying service tax on the activity he believed to be liable to tax and as soon as the omission was pointed out, the appellant paid the tax with interest an....