ORDER
S.L. Peeran, Member (J)
1. The appellants are seeking waiver of pre-deposit of penalty which has been imposed in the present case. The appellant’s submission is that the service tax amount has been paid even before issue of show cause notice. Hence the penalty is not leviable in the matter. However the Commissioner on Review Application filed by the Revenue has enhanced the penalty. The learned Counsel submits that the similar matter has been listed for final hearing on 05.12.2007 and prays for linking up this appeal with the similar appeals. The learned Counsel submits that the issue pertaining to levy of penalty has been referred to the Larger bench of the Apex Court in the cases of Union of India v. Dharamendra Textile Processors 2007 (82) RLT 355 (S.C.).
2. The learned DR submits that in an identical issue this Bench in the case of Venkatraman Associates v. Commissioner of Service Tax, Bangalore by Stay Order No. 729/2007 dated 10.09.2007, presided over by the Hon’ble President, the appellants have been put to terms.
3. We have carefully considered the submissions. In the latest order of the Apex Court cited by the learned Counsel, the matter has been referred to the Larger Bench of the Apex Court for reconsidering the aspect pertaining to the levy of penalty in a situation where the tax has been paid before the issue of show cause notice. In view of this position, the appellant’s prayer for waiver of pre-deposit of the penalty is accepted.
4. The stay application is allowed by granting waiver of pre-deposit of the penalty amount and staying its recovery till the disposal of the appeal. This appeal is to be linked up with the similar appeals listed for final hearing on 05th December 2007.
(Pronounced and dictated in the open court)