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2014 (9) TMI 698 - AT - Service TaxExtension of stay order - power of tribunal - extension beyond the period of 180 days or 365 days in all - Held that:- In the present case partial waiver of pre-deposit was granted in three stay applications in an equal number of appeals, on condition of deposit of the specified percentage of service tax assessed within the specified period, during the pendency of the appeals or for a period of six months, whichever is earlier, on 20-9-2012. The present application is filed seeking extension of that order, on the ground that the period of 180 days has elapsed from the date of the initial grant. The appeal could not be disposed of, not on account of any delay tactics adopted by the petitioners/appellants but on account of the pendency of a large number of much older appeals. It is ordered that the waiver of pre-deposit and subject to the conditions stipulated therein, granted by the order dated 20-9-2012 (which have been fulfilled), shall operate during the pendency of the appeal. - We further order stay of all further proceedings for realisation of the balance adjudicated liability, for a period of six months or till the disposal of the appeal, whichever is earlier. - Decided in favor of assessee.
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