2016 (7) TMI 599

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....sed Representative for the Appellant. None for the Respondent. ORDER The appellant is registered with the Service Tax Department. On verification of records it emerged that the appellant had entered into contract agreements with Power Distribution/Transmission Companies which involved supply of material, erection and installation of sub-stations, related lines, installation of transformer....

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....earing for the appellant Shri R. Raghvendra Rao submitted that the challenge in this appeal is now limited to the demand, interest, penalty etc, confirmed under ECIS. He pointed out that the issue is no longer res integra as the same is settled in the following cases: • Shri Ganesh Enterprises Vs CCE, Hyderabad-III [2014-TIOL-187-CESTAT-BANG] • K. Shanmugavelu Vs CCE, Mud....

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....y the learned original adjudicating authority.  Prima facie, I find that appellant is eligible for the benefit of Notification and therefore the appeal could have been heard without insisting on pre-deposit.  Accordingly, the impugned order is set aside and the matter is remanded to the Commissioner (A) with a request to hear the appeal without insisting on any pre-deposit. 5. Similar....