Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2010 (4) TMI 441

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... dvocate, for Appellant. Ms. Sudha Koka, SDR, for the Respondent. [Order per: M.V. Ravindran, Member (J)]. - This stay petition is filed for waiver of pre-deposit of the following amounts :- (a) Service Tax - Rs. 47,55,273/- (b) Penalty - Rs. 200 per day u/s 76. (c) Penalty - Rs. 19,28,359/- 2. The relevant facts that arise for consideration are that the appellants are engaged in providing Ai .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... we find that the issue being in a narrow compass, the appeal itself could be disposed off at this juncture. From the records, we find that the appellant has deposited some amount against the service tax liability as adjudged by the lower authorities. We consider that amount as enough deposit and waive the condition of pre-deposit of the balance amounts involved and take up the appeal itself for d .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... sion that the appellant having not contested the show cause notice itself goes to prove that the appellant had nothing to say in the defence and that along with the show cause notice the information on which the demand was raised be made available. But for these finding, there is nothing on record to show that the appellant were given the relied upon documents for proper defence. 5. We find from .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... directed to file the reply to the show cause notice within four weeks from the receipt of this order and thereafter, the adjudicating authority may decide the matter within three months after following the principles of natural justice. 6. Stay petition and appeal are disposed off as indicated herein above. (Operative portion of this order pronounced on conclusion of the hearing)
Case laws, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates