APPEALS

CESTAT, CHENNAI BENCH

CMS (INDIA) OPERATIONS & MAINTENANCE CO. (P.) LTD.

v.

COMMISSIONER OF CENTRAL EXCISE, PONDICHERRY.

P. G. CHACKO, JUDICIAL MEMBER

AND P. KARTHIKEYAN, TECHNICAL MEMBER

STAY ORDER NO. 462/07

APPLICATION NOS. S/PD/33/07 IN S/47/07

May 21, 2007

Section 86 of the Finance Act, 1994 - Appellate Tribunal - Appeals to - Period from June, 2005 to March, 2006 - Service Tax was demanded from assessee and penalty was imposed upon it - Whether assessee had a strong case in its favour as in a similar case of assessee for an earlier period similar demand of service tax was set aside and, therefore, there would be waiver of requirement of pre-deposit and stay of recovery in respect of amounts of tax and penalty - Held, yes [Para 1]