2013 (8) TMI 85

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..... pre-deposit of Service Tax liability confirmed along with interest and imposition of penalties under various Sections on the ground that the appellant had availed ineligible benefit of Notification No.15/2004-ST and 1/2006-ST. 2. After hearing both sides and perusal of the records, we find that the issue involved in this case is whether the appellant herein is required to include the cost of free .....

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..... appellant has deposited an amount of Rs.2,32,050/- during the proceedings before the lower authorities. We direct the appellant not to file any refund claim for refund of such an amount till the disposal of appeal. 4. In view of the foregoing, Stay Petition filed by the appellant is allowed and recovery thereof stayed till the disposal of appeal. (Dictated & Pronounced in Court)
Case laws, D .....

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