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2015 (7) TMI 821 - KARNATAKA HIGH COURTDemand of service tax - Repair and maintenance service - Held that:- It is not in dispute the 4th respondent has initiated recovery proceedings to recover the amount determined as tax by order dated 22.3.2013. It is also not in dispute that the petitioner availed the statutory remedy of appeal which is pending adjudication and that its application seeking stay of the impugned order has not yet been considered, consequent to which the impugned order is executable. In the given fact situation, when the statutory remedy of appeal is availed by the petitioner, it will be entitled to protection till adjudication of the grounds of appeal against the impugned order. If the impugned order as passed by the 4th respondent is allowed to be executed, it is obvious the appeal will become infructuous or will lead to multiplicity of proceedings - petitioner has made out a case for grant of relief which, undoubtedly , will be for the limited purpose of ensuring petitioner to exercise the right of appeal. - Stay granted.
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