2002 (2) TMI 6 - AT - Service Tax

Summary

The Appellate Tribunal CEGAT (New Delhi) dismissed stay petitions filed by Shree Ganpati Synthetics, M/s. Narinder Paper Mills, and M/s. Behal Spg. Mills as premature since duty amount was not quantified. The Tribunal upheld the Service Tax demand for the period 16-11-97 to 2-6-98 based on Sections 116 and 117 of the Finance Act, 2000. The appeals were rejected, and the impugned orders were upheld.