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2015 (7) TMI 889 - HC - Service TaxWaiver of pre deposit - Security services - Non compliance with pre deposit order - Held that:- Thereafter two affidavits have been filed by counsel of both parties and compliance is reported by the assessee of the order passed by the Tribunal while granting a conditional stay. However, the revenue insists that such a compliance will not in any manner mean that further recurring liability is effaced or wiped out. The argument that neither the liability nor recovery of the sums in relation thereto can be stopped or interfered with merely because, an appeal for earlier period is pending. This court is not required to go into these contentions or any wider controversy simply because in this statutory appeal, this court is only concerned with the correctness of the order passed by the Tribunal. - The statutory mandate is clear. So long as the Parliament has not intervened and to take any steps to amend or clarify the legal position, we are obliged to hold that the Tribunal could not have dismissed the appeal preferred by the assessees without adjudication on merits. Tribunal's order granting conditional stay has been complied with albeit belatedly. We also find that presently the Appellant is facing difficulties on account of the attachment of their bank accounts. They have also found that certain recoveries and from their customers are effected by the revenue directly. - without deciding the legal issue or questions in further details, we quash and set aside the impugned order - Decided in favour of assessee.
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