TMI Blog2009 (3) TMI 124X X X X Extracts X X X X X X X X Extracts X X X X ..... CII dt. 5.3.2009 certified on 13.3.2009 in Application No. ST/Stay/162/2009 and Appeal No. ST/26/2009) Shri Vipul Kandhar, CA for Appellant Shri Sameer Chitkara, SDR for Respondent Per B.S.V. Murthy: Learned Chartered Accountant Shri Vipul Kandhar submits that the service tax was demanded for the period from 09.7.2004 to 09.09.2004. During that period the services of Computer Training provided ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... against recovery of penalty under Section 76 & 77, imposed on them. 2. I find that the issue involved is very short one and matter can be decided finally at this stage instead of granting stay and taking up at a later stage. 3. Ld. DR submits that appellants have failed to pay service tax and also cites the decision of Hon'ble High Court of Kerala [2006 (1) STR 185 (Kerala)] in support of his c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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