2011 (2) TMI 792 - AT - Service Tax

waiver of pre-deposit - Scientific or Technical Consultancy - There being no change in the definition of the services provided this bench having already taken a view in appellant s own case for an earlier period on the very same issue respectfully following the same we set aside the impugned order and allow the appeal

Summary

Issues:
Stay petition against waiver of pre-deposit of Service Tax, demand of applicable interest, and penalty on 'Scientific or Technical Consultancy' services for the period April 2008 to March 2009.

Analysis:
The Appellate Tribunal CESTAT, BANGALORE, comprising M V Ravindran and P Karthikeyan, JJ., heard a stay petition filed by the assessee against the waiver of pre-deposit of Service Tax amounting to Rs.1,05,55,543 under Section 73(2) of the Finance Act, 1994, demand of applicable interest under Section 75 of the Finance Act, 1994, and penalty at the rate of 2% per month on the Service Tax amount under Section 76 of the Finance Act, 1994. The demand arose due to the provision of 'Scientific or Technical Consultancy' services during the specified period.

Upon hearing both sides, the Tribunal considered disposing of the appeal itself at that stage, as the issue was previously addressed in the assessee's favor by the same bench for an earlier period. The counsel highlighted that the bench had ruled in favor of the assessee in the same matter for a prior period. Upon reviewing the Final Order and records, the Tribunal confirmed that there was no change in the services provided, and as the bench had already ruled in favor of the assessee in a similar case, the impugned order was set aside, and the appeal was allowed.

The Tribunal's decision was pronounced and dictated in open court, emphasizing the consistency in the bench's rulings and the importance of prior decisions in similar cases. The judgment showcases the significance of precedent and the application of consistent legal principles in deciding appeals related to tax liabilities and penalties.