2017 (1) TMI 168

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....ndent. ORDER The above appeal is filed challenging the order passed by Commissioner (Appeals) who upheld the order of adjudicating authority confirming the demand of service tax along with interest and imposing penalty observing that the penalty would stand waived if the appellant deposits the entire service tax liability along with interest on or before 28.11.2012.  2.  The brief fac....

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....,452/- along with interest and proposing to impose penalty.  After due process of law, the adjudicating authority confirmed the demand, interest and imposed penalty with a condition to waive the penalty in case the service tax along with interest is deposited prior to 28.11.2012.  Being aggrieved the appellants filed appeal before the Commissioner (Appeals), who has upheld the order pass....

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.... the Ld AR, Sh. Guna Ranjan submitted that the issue whether M/s Spencers' Retail Ltd., is liable to pay service tax is sub-judice before the Hon'ble Suprem Court in Civil Appeal No. 8390/2011.  He therefore suggested that the matter may be remanded to the adjudicating authority for considering the matter after disposal of the issue pending before the Hon'ble Apex Court. 5.  Having hear....