JBC IMPEX Vs. COMMISSIONER OF SERVICE TAX, BANGALORE

JUDGEMENT

(1.) IN both the stay applications, the question of law and the facts are same. The Original Authority dropped the proceedings for levy of penalty. However the Revenue had filed a Revenue petition before the Commissioner who after due consideration held that the assessees are liable for penalty and also enhanced the penalty. The appellants seek waiver of pre -deposit of the penalty. They contend that the service tax amounts were paid before the issue of show cause notice and in terms of the large number of judgments, the penalty is not leviable.

(2.) I have heard the learned Chartered Accountant and the learned Counsel appeared for the appellants. They submit that similar stay applications have been allowed and all the appeals have been clubbed for final hearing on 5th October 2007. They pray for similar order in this matter.

(3.) HEARD the learned DR in the matter.