2015 (9) TMI 638

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..... e case. The Tribunal had taken into consideration of the fact that the issue with regard to similar circumstances was already the subject matter of two decisions of the Tribunal at Delhi, stated 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. - Decided .....

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..... amounts to receipt of manpower supply from TPSC, Japan, the Department initiated proceedings against the assessee to pay Service Tax on the amount paid by the assessee to TPSC, Japan. The demand amounted to more than ₹ 1.17 crores with interest and penalty. Aggrieved by the same, the assessee filed an appeal before CESTAT, South Zonal Bench, Bangalore, along with a stay petition. The Tribun .....

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..... e of ITC Ltd. 2013 (29) S.T.R. 387 (Tri.-Del.) and also in M/s Bain Company India Pvt. Ltd. - 2012-TIOL-138-CESTAT-DEL, is appropriate. 5. Having considered rival contentions, the contention of the learned Standing Counsel for the Department that the Tribunal ought not to have granted absolute waiver and also stay of recovery without imposing any condition, does not merit any consideration in .....

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