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TMI Blog2014 (7) TMI 667X X X X Extracts X X X X X X X X Extracts X X X X ..... bunal is directed to decide the appeal preferred by the petitioner on deposit of the entire demand of service tax with interest as pre-deposit and the penalty imposed under Sections Sections 75A, 78, 76 of Chapter V of the Act is waived. Impugned order passed by the tribunal dated 29/11/2013 dismissing the appeal preferred by the petitioner is hereby quashed and set aside and it is directed that, on deposit of the entire demand of service tax i.e. ₹ 5,53,367/- with interest levied by the original authority while passing the Order in Original as pre-deposit within a period of eight weeks from today, the tribunal is directed to decide and dispose of the appeal preferred by the petitioner in accordance with law and on its own merits. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emand of service amounting to ₹ 5,53,367/- under Sub Section (1) of Section 73 of the Finance Act, 1994 (hereinafter referred to as the Act ). The authority also imposed penalty under Sections 75A, 78, 76 of Chapter V of the Act and confirmed the demand of interest at appropriate rate, on the total service tax determined at ₹ 5,53,367/- under Section 75 of the Act. 3.2. Being aggrieved and dissatisfied with the Order in Original passed by the original authority-Additional Commissioner, Central Excise Customs, Daman dated 29/08/2008 the petitioner preferred appeal before the Commissioner (Appeals). However, the Commissioner (Appeals) dismissed the said appeals for non-compliance of the stay order vide which the petitioner w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppearing on behalf of the petitioner, Shri Rituraj Meena, learned advocate appearing on behalf of respondent no.1 and Shri Y.N. Ravani, learned advocate appearing on behalf of respondent no. 3 and in the facts and circumstances of the case, we are of the opinion that if the petitioner is directed to deposit the demand of service tax with interest as pre-deposit and penalty imposed under Sections 75A, 78, 76 of Chapter V of the Act is waived and the appeal is decided and disposed on its own merits, it will meet the ends of justice. We apprehend that if the petitioner deposits the entire amount with penalty imposed under Sections Sections 75A, 78, 76 of Chapter V of the Act, it would cause undue hardship to the petitioner. 4.1. The learned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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