2010 (5) TMI 305 - AT - Service Tax

Commissioner (Appeals) - the Commissioner (Appeals) has dismissed the appeal for non-compliance with the stay order passed by him vide which he has directed the appellant to deposit further Rs. 10 lakhs towards penalty. Held that - inasmuch as assessee deposited entire service tax along with interest there was no jurisdiction for direction to deposit above amount of penalty and therefore impugned order was to be set aside and Commissioner (Appeals) was to be directed to decide appeal on merit.

Summary

The Appellate Tribunal CESTAT, Ahmedabad, ruled that the appellant had paid the entire duty amount, so the pre-deposit of penalty was waived. The Commissioner (Appeals) was directed to decide the appeal on merit without requiring further deposit towards penalty. Stay petition and appeal were disposed of accordingly.