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2013 (8) TMI 116 - AT - Service TaxPre-deposit - Appellant has not discharged the Service Tax liability on Club and Association services Held that - ld. Counsel has fairly submitted that in an identical issue in respect of very same assessee, wherein this Bench vide Stay Order No.S/1339/WZB/AHD/2012, dt.5.7.2012, has directed the appellant to deposit an amount of Rs.2.50 lakhs against the Service Tax liability of Rs.19.27 lakhs - Issue involved in the current appeal and in the appeal No.ST/245/2012 (Stay Order dt.5.7.2012) is the same - There is no change in the circumstances which requires deviation from the order of pre-deposit in the earlier case - Appellant directed to deposit an amount of Rs.1 lakhs (Rupees One Lakh only) within a period of eight weeks.
Issues: Stay petition for waiver of pre-deposit of Service Tax liability, interest, and penalties under Sections 77 and 78 of Finance Act, 1994.
Analysis: 1. The appellant filed a Stay Petition seeking waiver of pre-deposit of Rs.6,07,906/- confirmed as Service Tax liability, interest, and penalties under Sections 77 and 78 of the Finance Act, 1994. 2. The lower authorities confirmed the amounts due as the appellant had not discharged the Service Tax liability on Club and Association services. 3. The appellant's counsel referenced a previous Stay Order by the same Bench in a similar issue involving the same assessee, where a pre-deposit of Rs.2.50 lakhs was directed against a higher Service Tax liability. 4. After considering submissions, the judge noted that the issue required deeper consideration, and the finding in the previous Stay Order was relevant. The judge found no change in circumstances warranting deviation from the previous pre-deposit order. 5. The appellant was directed to deposit Rs.1 lakh within eight weeks and report compliance. The pre-deposit of the balance amount was allowed, and recovery stayed pending appeal disposal. 6. Both the current appeal and the previous appeal were deemed to involve the same issue with the same assessee, and the Registry was instructed to list both appeals together for disposal in due course.
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