Dr. D.M. Misra, J.
1. Heard both sides.
2. This is an application for waiver of predeposit of service tax of Rs.12.75 Crores and equal amount of penalty imposed under Section 78 of the Finance Act, 1994.
3. At the outset, the ld.C.A. appearing for the Applicant, has submitted that the issue involved in the present case is similar to the Appeals decided by this Tribunal vide Appeal Nos.125/08, 51/07 and07/07. He submits that while passing the interim order on 7th February, 2013, the Honble High Court has made a categorical finding that the Appellate Forum would be free to decide the stay petition or the appeal itself. He submits that even though in the earlier three cases, there were specific direction for disposal of stay petition/appeal, however, reading the order dated 7th April, 2013, the present stay application as well as appeal would also be covered by the said order. The ld. C. A. submits that the present appeal should also be remanded as the issues involved in the present case are more or less similar, to the earlier cases.
4. The ld. A.R. for the Department, has fairly accepted that that the issues involved in the present case are similar to that involved in the earlier appeals disposed off by this Tribunal by way of remand. He has no objection for taking up the present appeal for final disposal.
5. After hearing both sides for some time, we find that the appeal itself can be disposed of at this stage. Consequently, after waiving the requirement of predeposit of dues adjudged and with the consent of both sides, the appeal is taken up for final disposal.
6. Both sides agree that the issues involved in the present case are similar issues relating to Appeal Nos.125/08, 51/07 and 07/07. While disposing the Appeals, this Tribunal has observed as under:
6. We find that the issue of payment to DOT by the applicant had been raised at various levels and before the Commissioners time and again. Initially the payment of DOT has not been accepted by the department as discharge of their Service Tax liability since the amount has not been paid to the Ministry of Finance, Deptt. of Revenue, after the Appellant separated from DOT. However, from the orders submitted by the Ld.Chartered Accountant, we find that the Commissionerates at Jamshedpur and Ranchi have accepted the payment made to DOT as discharge of their Service Tax liability. Also, we find in similar circumstances this Tribunal has remanded the matter to the adjudicating authority for re-consideration of the payment made to DOT as discharge of liability towards Service Tax vide order No.S-597-601, A-418-422/KOL/12 dated 28.06.2012. Following the said precedent, we remand the matter to the adjudicating authority for re-consideration of all issues afresh. Consequently, we are of the opinion that the present case also be remitted to the ld. Commissioner for deciding the issue afresh. Needless to mention, a reasonable opportunity of hearing be granted to the Appellant to present their case. All issues are kept open and both sides are at liberty to produce evidences in their support.
7. The appeal is allowed by way of remand. Stay petition is disposed off.