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TMI Blog2015 (8) TMI 541X X X X Extracts X X X X X X X X Extracts X X X X ..... heir appeal. Consequently, we remand the matter to the Ld. Commissioner (Appeal) for deciding the issue afresh, on merit, without insisting for any pre-deposit - Decided in favour of assessee. - M.A. 83076/13, Stay Application No. 80042/13 and Service Tax Appeal No. ST/75021/13 - ORDER NO. :FO/A/75414/2015 - Dated:- 29-7-2015 - Dr. D.M. Misra, Judicial Member and Dr. I.P. Lal, Technical Member ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... application itself for disposal to which the Ld. A.R. has no objection. 5. The stay application is filed seeking waiver of pre-deposit of Service Tax of ₹ 3.01 Lakhs and equal amount of penalty imposed under Section 78 of the Finance Act, 1994. 6. The Ld. C.A. submits that the Ld. Commissioner (Appeal) directed pre-deposit of the entire amount of service tax and on default, the appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant had subsequently deposited the entire amount of service tax, which in our opinion is sufficient to hear their appeal. Consequently, we remand the matter to the Ld. Commissioner (Appeal) for deciding the issue afresh, on merit, without insisting for any pre-deposit.Needless to mention that principles of natural justice be observed. All issues are open. Appeal is allowed by way of remand. S.P. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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