ANNAPURNA MARBLES Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) ALL these stay applications are listed for admission as the amount involved in these cases is less than threshold limit of Rs. 50,000/ -. The issue involved in these cases are regarding the payment of Service tax and Section 85 of the Finance Act, 1994 has not prescribed any threshold limit. The issue in all these cases is of Service Tax, hence all the appeals are admitted and stay applications are taken up for disposal.

(2.) I find that the issue involved in these cases are arising out of the or -der -in -appeal No. 388 -421 (HKS)ST/JPR -II/05 dt. 20 -7 -05 and the very same or -der -in -appeal was under challenge before this Tribunal and vide its order No. 845 -851 /06 -SM dt. 31 -5 -06 decided the issue in favour of assessees. Since the issue is covered by the Tribunal's order, pre -deposit of the amount of Service tax is waived and appeals themselves taken up for disposal.

(3.) CONSIDERED the submissions made at length by both sides and perused the records. I find that the very same issue arising out of the same order -in -appeal was decided by the Tribunal vide its order dt. 31 -5 -06 wherein the Tribunal held as under: