2016 (1) TMI 1017

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.... (T) For the Appellant : Mr. N. Viswanathan, Adv For the Respondent : Ms. Indira Sisupal, AC (AR) ORDER Per D N Panda Considering the difficulties of taking a decision to seek appeal remedy before Tribunal as expressed by learned counsel for the appellant, the delay is condoned. 2. So far as the stay application is concerned, factually there is no difficulty to understand that pr....

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....at the goods were used for the purpose of providing the service. That should not enter into taxation under Finance Act, 1994. 5. Prima facie, keeping in view, the abatement pleaded is in question and also the plea that VAT has been paid, which is altogether levied under a different statute not touching the service, as well as the revenue's interest, we direct the appellant to deposit Rs. 15....