2009 (5) TMI 320 - AT - Service Tax

Sustainability of revision order - It is seen that the Commissioner, Hyderabad-II had exercised his power under Section 84 of the Finance Act, 1994 in taking up the revision proceedings in respect of the OIO dated 8-1-08 passed by the Joint Commissioner, Hyderabad-II Commissionerate even while the appeal against the said Jt. Commissioner s order was pending before the Commissioner (Appeals). This is in violation of the provisions of Section 84(4) of the Finance Act, 1994 which is passed by the Commissioner of Central Excise in respect of any issue if an appeal against such issue is pending before the Commissioner of Central Excise (Appeals). - The appellants have prima facie a case in their favour stay is granted

Summary

The Appellate Tribunal CESTAT, Bangalore ordered the waiver of pre-deposit of the entire dues demanded in the impugned order due to a violation of provisions of Section 84(4) of the Finance Act, 1994. The appellants were required to pre-deposit service tax, education cess, and various penalties, but the waiver was granted as there was a prima facie case in their favor.