2014 (7) TMI 198

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..... counts - liability as per the explanation is approximately ₹ 29 lakhs and the applicants had already paid more than ₹ 29 lakhs. Hence pre-deposit of the remaining dues is waived and recovery thereof is stayed during the pendency of the appeal. - Stay granted. - ST/85338/14 - - - Dated:- 3-3-2014 - S S Kang And Sahab Singh, JJ. For the Appellant : Shri Ganesh K S Iyer, Adv. .....

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..... . Revenue relied upon the finding of the lower authority. 4. We find that the Revenue is demanding service tax in view of the explanation to Sec. 65(105) dated 1.7.2010. The explanation is prospective in nature. Therefore, we find merit in the contention of the applicants. Hence pre-deposit of the remaining dues is waived and recovery thereof is stayed during the pendency of the appeal. 5. S .....

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