2013 (4) TMI 202

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..... 3 states ie., Karnataka, Andhra Pradesh, Kerala - Held that:- This petition is allowed in part. A direction is issued to the respondent not to recover the arrears of service tax pursuant to the demand notice, Annex.E and await orders of CESTAT over the application filed along with the appeal by the petitioner for interim stay of the demand impugned therein. A direction is issued to the 1st respon .....

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..... urisdiction over 3 states ie., Karnataka, Andhra Pradesh, Kerala. The pendency of the appeal and the application for interim stay is on account of non re-constitution of the Bench, which was reconstituted sometime during February 2013. If that is so, then the respondent-Revenue ought to have refrained itself from issuing any demand notice until such time the interlocutory application for stay of t .....

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..... e any number of Benches as may be required for speedy disposal of the appeals. Though no relief is sought for in the petition for a writ of mandamus to direct the 1st respondent - Union of India to constitute additional Benches of CESTAT for the southern states, it is appropriate to issue necessary directions. 4. In the result, this petition is allowed in part. A direction is issued to the respo .....

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