2007 (5) TMI 698 - AT - Service Tax

Summary

The Appellate Tribunal (CESTAT Bangalore) granted condonation of a 30-day delay in filing the appeal due to the applicant's illness, acknowledging the delay was "beyond his control." Regarding the stay application, the applicant sought waiver of the pre-deposit of Service Tax amounting to Rs. 23,520/-, contending he was not a Cable Operator but merely an agent collecting dues for M/s. Asianet Satellite Communication Ltd. The Tribunal found that "prima facie, in view of the evidence produced, the appellant has a strong case on merits," and accordingly allowed the stay application, ordering "no recovery during the pendency of the appeal." Both the condonation and stay applications were allowed.