2015 (7) TMI 150

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..... HY The appeal has been dismissed on the ground of non-compliance with the requirement of pre-deposit ordered as per the Stay Order which is entire amount of service tax plus 50% of penalty. The subject matter in dispute is whether the appellant is liable to pay service tax on translation service and interpretation service provided by them. The learned CA fairly agrees that the decision in the cas .....

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..... normal period. In this case if the demand is limited to the normal period, the appellant would not be liable to pay any amount. 2. The learned AR on the other hand would submit that the services provided by the appellant are liable to tax under Business Support Service category and submits that all the issues raised by the appellants have been considered. 3. We have considered the submissions ma .....

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..... issed for non-compliance with the Stay Order which required the appellant to deposit the entire amount of service tax and 50% of the penalty, and in our opinion deposit of Rs. 50,000/- would be sufficient, we consider it appropriate that the matter should be remanded to the Commissioner (Appeals) to decide the appeal after the appellant deposits an amount of Rs. 50,000/- without insisting on any f .....

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