S.L. Peeran, Member (J)

1. The appellants are seeking waiver of pre-deposit of penalty as confirmed by the original Authority and their plea for setting aside the same was rejected by the Commissioner (Appeals).

2. The appellants contention is that they have deposited the Service Tax along with interest before the issue of Show Cause Notice and have availed the Extraordinary Tax Payer Friendly Scheme. Therefore, they are not to be imposed with penalties.

3. The Revenue has filed their detailed objections contesting the assessees contentions regarding non-imposition of penalties.

4. We have heard both sides in the matter. The appellants, in the present case, have deposited the Service Tax along with interest before the issue of Show Cause Notice and have shown the circumstances available for them for non-imposition of penalties. In several matters, the Tribunal has already granted relief to the assessee. Therefore, the stay application is allowed granting waiver of pre-deposit and staying its recovery. As the penalties in these matters are less than Rs. 10 lakhs and the merits are not being challenged, the Registry is directed to list these matters before Single Member Bench when it is constituted. There shall be no recovery till the disposal of the appeal.

(Pronounced and dictated in open Court)