TMI Blog2013 (10) TMI 434X X X X Extracts X X X X X X X X Extracts X X X X ..... sal of the record, we find it so. Since the entire amount of service tax liability has been debited by the State Bank of India and the appellant is contesting the issue on merits, we consider the said amount as enough deposit to hear and dispose the appeal. - Stay granted. Lower authorities directed to issue a letter to the Bank to allow the appellant to transact the business from the said bank ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f delay filed by the assessee and take up the same for disposal. 3. Heard both sides on the condonation of delay application. 4. On perusal of the record, we find that there is delay of 47 days in filing of appeal and stay petition before the Bench. Learned counsel on behalf of the appellant files an affidavit of an individual named Shri Sameer Naik, who during the relevant time had received t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion for condonation of delay is allowed and registry is directed to take the stay petition and appeal on record. 6. Now, we take up the stay petition for disposal. 7. After hearing both sides and perusal of the record, we find that the issue involved in this case is regarding service tax liability on the appellant under the category of Hiring of Ship services during the period 2004-05 to 2006- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... copy of debit advice given by the said State Bank of India, Overseas Bank, Mumbai. It is her submission that they have got an absolute good case on the merits and hence prays that this stay petition be allowed and State Bank of India be directed to refund the amount. It is also her prayer that the authorities have frozen their account and they may be allowed to transact business in the bank accoun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een freezed on the instructions from the department. 11. As we have considered the deposit of an amount of Rs. 57,56,014/- as enough deposit to hear and dispose the appeal, we find that prayer of the learned counsel is justified. Accordingly, we direct the lower authorities to issue a letter to the Bank to allow the appellant to transact the business from the said bank. Order be issued Dasti. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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