INDAPUR SSK LTD. Vs. CCE

JUDGEMENT

(1.) HEARD both sides. The appellants have complied with the pre -deposit order by depositing a sum of Rs. 1,00,000/ -. In this application, the appellant raised a doubt regarding his status to be as to whether he is service provider or service receiver, in view of the discrepancy raised in the Show Cause Notice and in the Order -in -Appeal about the status. Further, he pointed out that in the Stay Order the period of Service Tax paid relates to July 97 to October 98, but it is shown as July 97 to June 98.

(2.) ALL the above aspects can be decided at the time of hearing of the appeal. There is no point to decide the status of the appellant at this stage. The period in question of Service Tax is also can be looked into at the time of disposal of the appeal. With this observation, the modification application is closed. List the appeal in regular course.