2013 (12) TMI 916 - AT - Service Tax

Stay application - Waiver of pre deposit - Cleaning activity Assessee contends that that they are only evacuating ash from the silos and hydrobins and they are in no way concerned with the cleaning activities - Held that - Tribunal has already allowed the stay application filed by the applicant 2013 (10) TMI 723 - CESTAT KOLKATA on the Appeal filed by the applicant against the Revision Order of the Ld. Commissioner. The present stay application relates to the Appeal decided by the Ld. Commissioner (Appeals) on the same issue arising out of the Order-in-Original passed by the Additional Commissioner dropping part of the demand initially issued to the applicant. In these circumstances the present stay application becomes infructuous and accordingly the same is dismissed - Application dismissed.

Summary

Issues: Application for waiver of pre-deposit of Service Tax, penalty under Section 78 of the Finance Act, 1994, and penalty under Section 77 of the Finance Act, 1994.

The judgment pertains to an application for waiver of pre-deposit of Service Tax amounting to Rs.25.70 Lakhs and corresponding penalties under Sections 77 and 78 of the Finance Act, 1994. The appellant's representative highlighted that a previous stay had been granted by the Tribunal against the same order under revision, indicating a connection to the current appeal against the Commissioner (Appeals) order dated 28.01.2011. The Revenue representative acknowledged the overlap with a prior show cause notice decision where the demand was reduced from Rs.25.70 Lakhs to Rs.8.93 Lakhs by the Additional Commissioner, but the revisional authority upheld the higher amount. Notably, the Tribunal had previously granted a stay on the same issue, as admitted by the Revenue representative.

Upon hearing both parties and examining the records, the Tribunal noted that a stay had already been granted on the appeal against the Commissioner's revision order dated 02.03.2010. The current stay application related to the Commissioner (Appeals) decision on the same issue stemming from the Order-in-Original by the Additional Commissioner, which had initially reduced part of the demand. Consequently, the Tribunal deemed the present stay application unnecessary and dismissed it, directing the current appeal to be associated with Service Tax Appeal No.176/2010. The decision was pronounced and dictated in open court by Dr. D.M. Misra.