ORDER
C.N.B. Nair, Member (T)
1. Heard both sides and perused the record.
2. Service Tax demand is in regard to packing of country liquor.
3. It is being pointed out that the very issue had come before this Tribunal in the case of another distillery viz. M/s Gwalior Distilleries Ltd. and stay was refused by the Tribunal. We may read the stay order:
Heard both the sides. The appellant filed this application for waiver of Service tax and penalty. The issue involved in this case is fully covered against the appellants by the decision of the Madhya Pradesh High Court in the case of Vindhyachal Distilleries Pvt. Ltd. v. State of Madhya Pradesh 2006 5 STT 254. The appellant pointed out that a SLP is pending in the Hon’ble Supreme Court against this decision.
2. In view of the above decision of the Hon’ble High Court, the applicants are directed to deposit the amount of Service tax within a period of eight weeks. On deposit of the amount of service tax, the pre-deposit of penalty is waived.
4. The present applicant’s position is identical. Accordingly, the applicant is directed to deposit tax demand within a period of eight weeks from today and report compliance on 22.8.2007.
(Dictated & pronounced in open Court)