CHETHANA CONSULTANTS Vs. COMMISSIONER OF SERVICE TAX, BANGALORE

JUDGEMENT

(1.) In terms of the impugned order, the appellant is required to pre -deposit Service Tax amount of Rs. 42,98,625/ - for the period from 2001 -02 to 2005 -06. The following penalties have been demanded : -

(2.) THE learned Advocate stated that the entire demand is towards Service Tax on the alleged Consulting Engineering Services rendered by the appellants. Our attention was invited to Page 67 of the Paper Book wherein the details of the amount received have been given. The same is reproduced herein below : - Statement of Taxable services rendered and Tax liability

(3.) PRIMA facie, we find that the appellants have strong case on merits. Hence we order full waiver of balance amount of service tax/interest/penalties demanded in the matter. The stay application is allowed. There shall be no recovery of the amount till the disposal of the appeal, even after the expiry of 180 days from the date of this order in terms of the Apex Court judgment rendered in the case of CC and CE, Ahmedabad v. Kumar Cotton Mills (P) Ltd. [2005 (180) E.L.T. 434 (S.C.)]. As the amount involved in the matter is high, the appeal to come up for final hearing on 14th April 2009. (Pronounced and dictated in the open court)