2014 (8) TMI 546

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..... ervice tax liability and interest thereof, and are challenging to liability to service tax. Since the entire amount of service tax liability and the interest thereof stands deposited with the Revenue Authorities, we allow the applications for waiving the condition of pre-deposit of the balance amounts involved and stay the recovery thereof till the disposal of appeals - Stay granted. - ST/329-330 .....

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..... stay petitions for disposal. 3. The issue involved in this case is regarding the service tax liability on the appellant who is a SEZ unit and as per the Revenue they axe providing services of business support services to their own offices situated outside SEZ unit. On perusal of the records, we find that in both these cases, appellant/assessee deposited entire amount of service tax liability an .....

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..... ommissioner as an adjudicating authority and the stay petition and appeal is pending before us. This seems to be contrary to the Central Board of Excise Customs and Circular which directs the authorities to wait till the stay petition is filed against an Order-in-Original is disposed of by the higher judicial forum. In view of this, registry is directed to endorse a copy of this order to Chief C .....

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