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2013 (10) TMI 434 - CESTAT AHMEDABADService tax liability - Hiring of Ship services - revenue got the bank accounts of the assessee frozen - Held that:- Appellant's account has been debited with the entire amount of service tax liability as has been confirmed by the adjudicating authority. On perusal of the record, we find it so. Since the entire amount of service tax liability has been debited by the State Bank of India and the appellant is contesting the issue on merits, we consider the said amount as enough deposit to hear and dispose the appeal. - Stay granted. Lower authorities directed to issue a letter to the Bank to allow the appellant to transact the business from the said bank - Decided partly in favour of assessee.
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