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2015 (7) TMI 469 - ANDHRA PRADESH HIGH COURTWaiver of pre-deposit - tribunal refused to grant stay in respect of penalty and interest - judgmental error - assessee has deposited amount of service tax as per the direction of the tribunal - Held that:- The simple arithmetic, which ought to have been carried out by the Tribunal to verify the tax amount and the interest that is required to be paid has not been undertaken by the Tribunal. The Tribunal was carried away with the fact of the petitioner himself paying ₹ 98,14,993/- on 03.11.2014 and thereby assuming that there was a non-compliance of the orders of this Court dated 09.09.2014. Obviously, the factual matrix, which has been set out above does not lead to such conclusion being drawn by the Tribunal as correct. In the facts of the present case and considering the fact that total demanded amount and interest have already been deposited, interest of justice would require to allow the petitioner to avail the right of appeal. - Relief granted - decided in favor of assessee.
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