2009 (3) TMI 886 - AT - Service Tax

Summary

The Appellate Tribunal CESTAT MUMBAI issued an order regarding a stay application filed by Polymerman (Asia) Pvt. Ltd. against an order-in-appeal passed by the Commissioner (Appeals), Central Excise and Customs, Nashik. The Commissioner dismissed the appeal due to the appellant's failure to make a pre-deposit of Rs. 5,00,000 as ordered. The appellants were directed to pay Rs. 3,14,449 towards service tax, interest, and penalties imposed under various sections of the Finance Act, 1994. The appellants sought multiple adjournments, leading to the stay petition being disposed of based on available records. The appellants were found liable to pay service tax for the period from 1999 to 2002, as they were not entitled to exemption under Notification No. 48/1998. They were directed to pre-deposit the required sum within four weeks, with penalties being stayed pending appeal. Failure to comply would result in dismissal of the appeal without further notice. The order was pronounced in court by Shri A.K. Srivastava and Ashok Jindal, JJ. The Appellant was unrepresented, while the Respondent was represented by Shri T. Tiju, JDR.