TMI Blog2017 (6) TMI 378X X X X Extracts X X X X X X X X Extracts X X X X ..... /2014-DB, ST/21238/2014-DB, ST/21239/2014-DB, ST/21240/2014-DB - Misc. Order No: 20138-20141/2017 - Dated:- 4-5-2017 - Shri S.S Garg, Judicial Member and Shri V. Padmanabhan, Technical Member Shri V. Raghuraman, Advocate For the Appellant Shri Pakshirajan, AR For the respondent ORDER These Miscellaneous Applications have been filed by M/s. Kapil Chits (Karnataka) Pvt. Ltd. and are connected with appeal No.ST/21237 - 21240/2014. Along with appeals as above, the appellants had also filed stay petitions which were considered by the Tribunal vide Stay Order No.21428 - 21431/2015 dated 12.10.2015, M/s. Kapil Chits (Karnataka) Pvt. Ltd. were directed to deposit 50% of the Service Tax falling within the normal time limit perio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Del.) had held that service tax will be payable during the relevant period. The learned counsel further submitted that against the decision of the Andhra Pradesh, Revenue s appeal is pending before Apex court. The learned advocate argued further that it is fairly well settled that whenever there are two streams of judgments giving contrary decisions, the benefit should be granted to the appellant-assessee by way of waiver of duty demand and grant of stay during pendency of the appeal. He cited the following case laws: (i) M/s. Shamanur Sugars Ltd. vs. CC, Mangalore: Stay Order No.20459-20461/2016. (ii) Binani Zinc Ltd. vs. ACCE: 1995 (77) ELT 514 (Ker.) (iii) BMM Ispat vs. CC: 2015-TIOL-2654-HC-MUM-CUS. 3.1 In r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all the more this was not a case for imposition of any condition of pre-deposit. The waiver application should have been granted without imposing any conditions. If the Larger Bench of the Tribunal is to resolve the matter, then all the more, without expressing any opinion on the merits of the controversy, so also on the point whether mere reference to Larger Bench should necessarily result in total waiver and unconditional stay, we are of the view that interest of justice will be served if each of these appeals are allowed. 4. As discussed above, in the present case the issue concerns leviability of service tax on the commission retained by the foreman of the chit funds. During the period of dispute, there were two streams of decisi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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