2015 (9) TMI 638

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e ORDER (Per Hon'ble Sri Justice G. Chandraiah) This appeal, at the instance of Revenue, is directed against Misc. Order No.27037/2013 dated 28.08.2013 passed by CESTAT, South Zonal Bench, Bangalore, in Appeal No.ST/26848/2013-DB, whereunder and whereby the Tribunal granted stay of recovery till disposal of the appeal, and also waived pre-deposit. 2. Brief facts of the case are that the respo .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r the respondent-assessee and the learned Standing Counsel for the Department. 4. A perusal of the impugned order would show that the Tribunal, after considering the submissions of both the parties, observed that the employees deputed by TPSC are actually appointed by the assessee in India and a portion of their salary which is required to be delivered in their home country is paid to the employe .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ted supra. In that view of the matter, when the issue is squarely covered, there would be no justification for directing a pre-deposit. Hence, we see no illegality or infirmity in the impugned order. 6. The appeal is, accordingly, dismissed. As the matter pertains to the period 2008-09 to 2011-12, the Tribunal is directed to dispose of the appeal as expeditiously as possible, preferably within si .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X