DIGI STUDIO Vs. COMMISSIONER OF C. EX., CALICUT

JUDGEMENT

(1.) ALL these stay applications raise a common question of law and facts. Hence they are taken up together for consideration. The appellants are required to pre -deposit the service tax amounts demanded in the respective orders, besides penalty. The appellants were carrying on the activities of photography services. They had not shown the value of inputs in the invoices. The learned Counsel submits that the issue has already been decided by this Bench in the cases of Shilpa Color Lab. v. CCE [2007 (5) S.T.R. 423 (T. -Bang); Adlabs v. CCE [2006 (2) S.T.R. 121) (T. -Bang)]; Suvi Color Fotos and Suvi Color Spot in Final Order No. 486 & 487/2007 dated 17 -4 -2007. He submits that the appeals are to be allowed.

(2.) THE learned DR seeks adjournment to verify the facts.

(3.) WE have carefully considered the submissions made by both the sides and perused the judgments cited supra. In view of the issue is covered by the cited judgments, these stay applications are allowed by granting waiver of pre -deposit of the amounts and staying its recovery till the disposal of the appeals. The appeals to come up for final hearing on 31 -10 -2007 as the issue is covered by the cited judgments.