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2015 (1) TMI 1096 - HC - Service TaxRestoration of appeal - Online information and database access and or retrieval service – Penalty u/s 75A, 76, 77 and 78 of the Finance Act, 1994 – Held that:- At this stage of the hearing or the writ, petition, the learned counsel appearing on behalf of the petitioner had submitted that the petitioner would comply with the conditions imposed by the second respondent-Tribunal, by its order, dated 9-1-2007, made in Stay Order No. 31 of 2007, within the period specified by this Court. In such circumstances, the second respondent-Tribunal may be directed to take on file the appeal filed by the petitioner, in Appeal [2013 (11) TMI 1258 - CESTAT CHENNAI] and dispose of the same, on merits and in accordance with law, on the petitioner complying with the conditions imposed by the second respondent-Tribunal, while granting the stay order, on 9-1-2007. - final order of the second respondent-Tribunal, in Final Order No. 135 of 2007, dated 15-2-2007, is set aside. - Decided in favour of assessee.
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