2015 (1) TMI 276

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r the Appellant. Shri H. Mathew, AR, for the Respondent. ORDER This Stay Petition is filed for waiver of pre-deposit of Service Tax of Rs. 4,00,238/-, interest thereof and penalties under Sections 77 & 78 of Finance Act, 1994. 2. The above said amounts have been confirmed as Service Tax liability with interest and penalties have been imposed on the ground that the appellant has no....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....iterates the findings of lower authorities. 5. On careful consideration of the submissions made by both sides, we find that it is not in dispute that the appellant has discharged the Central Excise duty on such software manufactured/prepared by them on payment of appropriate Central Excise duty. As correctly pointed out by the ld. counsel, we find that under Chapter 8523 80 20, "Informatio....