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TMI Blog2014 (2) TMI 532X X X X Extracts X X X X X X X X Extracts X X X X ..... he admitted fact that the petitioner’s application to receive the additional evidence and additional grounds are also numbered and in fact the said applications were listed for hearing on 9-7-2013 it appears to us that the Tribunal below ought to have considered the same and passed orders thereon before taking up the Stay Application. In the facts and circumstances of the case, we find force in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 081/- towards Service Tax and Educational Cess under Section 73(1) of the Finance Act, 1994 for the period from September, 2004 to December, 2008 apart from the penalty equal to the service tax amount. 2. Challenging the said order, the petitioner filed Appeal No. 222 of 2011 before the Customs, Excise and Service Tax Appellate Tribunal, Southern Region, Bangalore along with Application No. 105 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all the relevant facts to establish that the demand of Service Tax under the order dated 30-9-2010 is unsustainable and another application to raise additional grounds were listed before the Tribunal below on 9-7-2013, however the Tribunal proceeded with the petition for stay though it was not listed and passed the impugned order dated 9-7-2013 directing to remit the entire amount assessed. 5. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Tribunal below on 9-7-2013 but not the Stay Application No. 105 of 2011 could not be disputed by the learned Standing Counsel appearing for the respondents. 6. However, the Tribunal below passed the impugned order dated 9-7-2013 on Stay Application No. 105 of 2011 and in view of the said order and for the reasons recorded therein, Miscellaneous Application filed for receiving additional evide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 13 passed in Stay Application No. 105 of 2011 and the other Miscellaneous Applications and direct fresh consideration of the said applications in the light of the observations made above. 7. Accordingly, the impugned orders are hereby set aside and the Writ Petition is disposed of at the stage of admission with a direction to the Tribunal below to pass appropriate orders afresh after giving an o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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