Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2016 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (6) TMI 621 - CESTAT HYDERABADWaiver of pre-deposit - appellants sought rectification of mistake/modification of stay order - Held that:- the contention of the petitioner/appellant that the Tribunal committed an error and observed that petitioner has handed over 42 flats to the land owner does not appear to be correct. During the hearing, the Bench asked the learned counsel to point out in the impugned order, the relevant portion in which the valuation /demand is arrived at by observing that the petitioner has handed over 30 flats only to land owner. However, the learned counsel could not do so. Instead, he submitted that in the Annexures/tables to the show cause notice on counting the number of flats given to land owner, it would come to 30 flats. With regard to the contention of the appellant that the Bangalore Bench of Cestat has granted entire waiver of pre-deposit, we are not bound by the said decision in stay application, as it is not a precedent being an interim order and further, from the facts presented by the case in hand, it appears that the facts are not identical. The stay order does not call for any modification/rectification. The appellants are therefore, directed to comply with the direction of pre-deposit passed in the stay order dated 14-12-2015/12-04-2016 within a period of 4 weeks. - No relief to the assessee.
|