2013 (12) TMI 1270

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..... DER The appellant are seeking waiver of pre-deposit of service tax confirmed against them under the category of Commercial and Industrial Construction Services along with interest and various penalties under the Finance Act, 1994. 2. After hearing both sides at length, we find that the stay as well as the appeal itself can be disposed of at this stage. Therefore, we have taken up the stay applic .....

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..... considering the merits of the case, we feel that the matter should be heard on merits by the Commissioner (Appeals) and thereafter pass an appropriate order on merits of the case. In view of this observation, we remand the matter back to the Commissioner (Appeals) for deciding the issue on merits without insisting any pre-deposit for hearing the appeal. 5. Appeal as well as the stay applications .....

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