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TMI Blog2008 (5) TMI 83X X X X Extracts X X X X X X X X Extracts X X X X ..... s dismissed the appeal for non-compliance of the condition of stay order and not decided the issue on merit. Therefore, the impugned order is set aside and the appeal is remanded to the Commissioner (Appeals) to decide on merits - ST/168 of 2008 - ST/84 of 2008 - Dated:- 9-5-2008 - S. S. KANG, VICE PRESIDENT and M. VEERAIYAN, MEMBER (T) J. K. Mittal for the Appellant. R. K. Verma for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant the service tax on same service. The contention is that on the asking of revenue the applicants paid the service tax on the same activity under protest. Now, the revenue is asking for service tax on the ground that value of the land to be included in arriving at the assessable value for the purpose of service tax. The contention is that the applicant has already filed refund claim in respect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In these circumstances, prima facie, we find a strong case in favour of applicants. The pre-deposit of amount of service tax and penalties are waived for hearing of the appeal and stay petition is allowed. 6. As the Commissioner (Appeals) has dismissed the appeal for non-compliance of the condition of stay order and not decided the issue on merit. Therefore, the impugned order is set aside ..... X X X X Extracts X X X X X X X X Extracts X X X X
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