2014 (7) TMI 667

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....s : Mr. Rituraj M. Meena ORDER (Per : Honourable Mr. Justice M. R. Shah) 1. RULE. Shri Rituraj Meena, learned advocate waives service of notice of rule on behalf of respondent no.1 and Shri Y.N. Ravani, learned advocate waives service of notice of rule on behalf of respondent no.3. 2. With the consent of the learned advocates appearing on behalf of the respective parties, the present p....

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....Section (1) of Section 73 of the Finance Act, 1994 (hereinafter referred to as 'the Act'). The authority also imposed penalty under Sections 75A, 78, 76 of Chapter V of the Act and confirmed the demand of interest at appropriate rate, on the total service tax determined at Rs. 5,53,367/- under Section 75 of the Act. 3.2. Being aggrieved and dissatisfied with the Order in Original passed by the ....

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....ioner (Appeals) thereafter decided the appeal on merits and confirmed the Order in Original. Being aggrieved and dissatisfied with the order passed by the Commissioner (Appeals) dismissing the appeal and confirming the Order in Original, the petitioner preferred appeal before the tribunal and the tribunal directed the petitioner to deposit the entire demand of service tax with interest and penalty....

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....f the case, we are of the opinion that if the petitioner is directed to deposit the demand of service tax with interest as pre-deposit and penalty imposed under Sections 75A, 78, 76 of Chapter V of the Act is waived and the appeal is decided and disposed on its own merits, it will meet the ends of justice. We apprehend that if the petitioner deposits the entire amount with penalty imposed under Se....