2008 (1) TMI 226 - AT - Service Tax

Commissioner (Appeals) by the impugned order has remanded the matter for de novo consideration which is resisted by the assessee on the ground that the points for de novo consideration were not part of SCN - Commissioner has not given any finding on time bar for the reason that in the show cause notice, there is no invocation of larger period - Therefore the stay application is allowed by granting waiver of pre-deposit of the amount and staying its recovery

Summary

The Appellate Tribunal CESTAT, Bangalore ordered the appellant to pre-deposit Service Tax of Rs. 4,36,069/- and penalty. The Commissioner's decision to remand the matter for de novo consideration was resisted by the assessee due to lack of mention in the show cause notice. The Tribunal allowed a stay on the pre-deposit and recovery of the amount until the appeal is disposed of, as the issue is of short compass. The final hearing is scheduled for 23rd January 2008.