COMMISSIONER OF SERVICE TAX, BANGALORE Vs. VIJAYA BANK

JUDGEMENT

(1.) THIS stay petition is filed for the waiver of the pre -deposit of amounts of penalties involved.

(2.) AFTER hearing both sides for some time on the stay petition, we find that the appeal itself could be disposed off at this juncture. Hence, we allow the application for waiver of pre -deposit of amounts involved and take up the appeal for disposal.

(3.) THE relevant facts that arise for consideration are that the Revenue authorities were of the view that the assessee M/s. Vijaya Bank are liable to discharge service tax liability on the SWIFT charges which has been established in the office for the period from 10 -9 -2004 to 30 -4 -2008. The Adjudicating Authority had confirmed the demand for the period from 10 -9 -2004 to 30 -4 -2008 and also demanded interest and penalties. The assessee deposited the entire amount of duty along with interest prior to issue of show -cause notice and challenged the orders of the Adjudicating Authority before the ld. Commissioner (Appeals). Ld. Commissioner (Appeals) vide the impugned order -in -appeal dated 21 -4 -2009 set aside the demand pertaining to the period 10 -9 -2004 to 17 -4 -2006 and upheld the order for the period 18 -4 -2006 to 30 -4 -2008. Aggrieved by such an order, the assessee preferred and application for rectification of mistake with the ld. Commissioner (Appeals). The said ROM application was dismissed by the ld. Commissioner (Appeals) vide the impugned order No. 3/2009 dated 31 -12 -2009. Against such an order, the assessee preferred an appeal before this Tribunal in appeal No. ST/593/10 along with stay petition. The said stay petition was allowed granting them unconditional waiver.