Custom, Excise & Service Tax Tribunal
M/S. G Tec Computer Education vs Commissioner Of Central Excise, ... on 20 May, 2014
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH BANGALORE MISC ORDER No.21194 / 2014 Application(s) Involved: ST/Stay/21382/2014 in ST/21227/2014-DB M/s. G Tec Computer Education Kaoser Shopping Complex, Caltex Junction KANNUR - 670002 KERALA Appellant(s) Versus Commissioner of Central Excise, Customs and Service Tax Calicut CENTRAL REVENUE BUILDING, MANANCHIRA, CALICUT, KOZHIKODE, - 673001 KERALA Respondent(s)
Appearance:
Mr. C. RAMACHANDRAN, Consultant "SREERAGAM', NEAR KALARIKKAVU, AMBILAD, (P.O), NIRMALAGIRI, KANNUR - 670701 KERALA For the Appellant Mr. S. Teli, Dy. Commissioner (AR) For the Respondent CORAM:
HON'BLE SHRI B.S.V.MURTHY, TECHNICAL MEMBER HON'BLE SHRI S.K. MOHANTY, JUDICIAL MEMBER Date of Hearing: 20/05/2014 Date of Decision: 20/05/2014 Order Per : B.S.V.MURTHY Taking note of the fact that the appellant has deposited the entire amount of service tax demanded with interest and penalty under Section 78 of Finance Act, 1994 and stay is being sought only in respect of penalty under Section 77 of Finance Act, 1994 and the appellant is challenging the levy of service tax, we consider that the amount deposited by the appellant is sufficient for hearing the appeal. Accordingly, the requirement of pre-deposit is waived and stayed against recovery is granted during the pendency of appeal.
(Operative portion of the order has been pronounced in open court) S.K. MOHANTY JUDICIAL MEMBER B.S.V.MURTHY TECHNICAL MEMBER rv 2