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TMI Blog2010 (7) TMI 744X X X X Extracts X X X X X X X X Extracts X X X X ..... , Technical Member - Heard both sides extensively on the stay application. The matter is before the Tribunal for the second time. Earlier, the Commissioner vide order dated 22.02.2008 confirmed the demand of service tax against the appellants but did not impose any penalty by invoking Section 80 of the Finance Act, 1994. Both the party and the Department came on appeal before the Tribunal. Reven ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was not legal and proper. He also submits that the Commissioner during his earlier adjudication order, held that it was a bona fide legal dispute and that the finding of bona fide belief on the part of the appellants has not been disturbed by the Tribunal and the Hon'ble High Court of Guwahati. 4. Ld. Jt. CDR appearing for the Department after taking us through the contract, submits that it clear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the entire dispute is bona fide one involving interpretation. The appeal of the Department was dismissed only on a technical ground and the appeal of the party has been sent back for de novo consideration. There was no need to send the matter for fresh consideration by the Commissioner if the Tribunal had held that the matter involved only a bona fide legal dispute, as in such a case the dema ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a fide. Therefore, prima facie, the demand involving extended period is invokable. The other submissions made by the Id. Advocate on behalf of the appellants shall be gone into in detail at the time of final hearing. 6. We therefore hold that it is not a case for full waiver of dues as per the impugned order. No financial hardship has been pleaded before us. In view of the above, we direct the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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