ORDER
C.N.B. Nair, Member (T)
1. Heard both the sides and perused record.
2. The dispute is in regard to the value of service in the case of Cable operators. The submission is that the appellant was paying service tax in regard to the amount actually collected. The differential tax demand remains made on the basis of “further enquiries” which showed that the appellant was actually collecting higher amount towards service. The enquiry result was not made available to the appellant before adjudicating the case. The same is not on record also.
3. Prima facie, there is merit in the appellants contention. Accordingly, requirement for pro-deposit is waived and recovery stayed till the disposal of the appeal. The stay petition is disposed of accordingly.
(Order dictated and pronounced in the open Court on 22-8-06)