2014 (4) TMI 60

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..... ondent : Mr. K. Shivakumar, AR. JUDGEMENT Per M.V. Ravindran; These two modification applications are filed for modifying our stay order dated 1.10.2013 wherein we had directed the appellant, M/s Shiva Industries Security Agency Pvt. Ltd. (hereinafter referred to as SISAPL) an amount of Rs. 83 lakhs and appellant, M/s Siva Industrial Security Agency (SISA) an amount of Rs. 72 lakhs for hearing .....

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..... s. 32 lakhs.  He submits that the appellants SISAPL and SISA are ready to deposit the tax liability that may arises on them after considering the plea of cum-tax benefit. It is his submission that in view of this, the stay order dated 1.10.2013 be modified suitably to direct the appellants to deposit the actual tax liability. 3. Learned AR, on the other hand, submits that interest liability .....

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..... ced to some extent, we find that the appellants are also liable for interest on the amounts of service tax liability which gets fastened on them and also penalty which needs to be imposed. Keeping in mind that our order dated 1.10.2013 directing the appellant, SISAPL to deposit an amount of Rs. 83 lakhs and the appellant, SISA to deposit Rs. 72 lakhs does not require any reconsideration.  App .....

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