9911796707
TMI Blog2010 (5) TMI 372X X X X Extracts X X X X X X X X Extracts X X X X ..... rovided by the Goods Transport Agent, cannot become the output service of the service receiver - Appellants are directed to pay part of the amount - requirement of pre-deposit of remaining service tax demand, interest and penalty shall stand waived and recovery thereof stayed X X X X Extracts X X X X X X X X Extracts X X X X ..... he service tax demand of Rs. 1,21,445/- was confirmed under Section 73 of the Finance Act, 1994 alongwith interest under Section 75 ibid and while no penalty was imposed under Section 76, penalty of Rs.1,000/- was imposed under Section 77 for not filing the service tax-3 return by the due date. On appeal to Commissioner (Appeals), Commissioner (Appeals) vide order-in-appeal Nos. 3-4/ST/Appl/CHD-II/2009 dt. 30-4-09 upheld the Asstt. Commissioner's order. It is against this order that the present appeal and stay application have been filed. 3.The Appellant vide letter dt. 15-4-10 have requested for decision of the stay application on merit. 3.1 Heard Shri I. Baig learned DR who pleaded that the Appellant, who are required to pay servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent, cannot become the output service of the service receiver. Prima facie, therefore, I am inclined to agree with the Board's circular. Therefore, notwithstanding the fact that this issue is pending before a Larger Bench, in the case of Panchmahal Steel Ltd v. CCE, Vadodara-II reported in 2008 (12) S.T.R. 447 (Tri.-Ahmd.) I am of the view that this is not a case for total waiver. The Appellants are directed to pay an amount of Rs. 60,000/- within a period of eight weeks from the date of this order. Compliance to be reported on 26-7-2010. On deposit of this amount within the stipulated period, the requirement of pre-deposit of remaining service tax demand, interest and penalty shall stand waived and recovery thereof stayed. (Order dictated ..... X X X X Extracts X X X X X X X X Extracts X X X X
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