ANTONY DOMINIC , J.
Heard counsel for the appellant and the learned Standing Counsel for the respondent.
2. This appeal is filed against Annexure-K order passed by the Customs, Excise and Service Tax Appellate Tribunal, Bangalore.
By Annexure-G order, demand for service tax of ₹56,02,601/- and education cess of ₹50,189/- was confirmed by the 1st respondent.
Interest and penalty were also levied.
3. Challenging Annexure-G order, the appellant filed Annexure-I appeal along with an application for waiver of pre-deposit of the amount payable under Annexure-G order. The matter was heard and the Tribunal passed Annexure-K order, requiring the appellant to deposit at least an amount of ₹15 lakhs and to report compliance thereof. It was directed that subject to such pre-deposit, deposit of the balance will stand waived and that recovery will stand stayed. It is this order, which is under challenge C.E.A.No.20/14 -2-
before us.
4. Reading of Annexure-K order shows that, the Tribunal has proceeded on the assumption that the entire tax with interest and penalty confirmed by the 1st respondent is remaining unpaid. However, reading of Annexure-G order passed by the 1st respondent itself shows that the appellant has already paid ₹31,55,306/- towards service tax and ₹13,03,466/- towards interest and that the said amounts have already been appropriated towards the demands confirmed against the appellant. This evidences that substantial part of the liability is already satisfied by the appellant.
5. In such circumstances, we do not think that there is any justification in requiring the appellant to remit a further amount of ₹15 lakhs as ordered by the Tribunal. According to us, this is a fit case where the entire balance amount due from the appellant ought to have been waived and the recovery thereof should have been stayed.
6. For these reasons, we set aside Annexure-K order passed by the Tribunal and direct that pre-deposit of the balance C.E.A.No.20/14 -3-
amount due under Annexure-G order passed by the 1st respondent will stand waived and the recovery thereof will stand stayed, during the pendency of S.T./22287/2014-DB.
The appeal is disposed of accordingly.
Sd/-
ANTONY DOMINIC, JUDGE dsn Sd/-
ANIL K.NARENDRAN, JUDGE