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Judgment
Stay application alongwith appeal has been filed against order-in-original dated 17.10.2013 in terms of which the demand of Rs.1,01,87,37,570/- for
the period 01.01.2012 to 30.06.2012 was confirmed under Broadcasting service invoking the provision relating to reverse charge mechanism.
Ld. Advocate states that demand on identical grounds for an earlier period in respect of the appellant itself has been set aside vide CESTAT final
Order reported at 2014 (35) STR 927 (Tri. Del.) and CESTAT Final Order No. 62675/2014 dated 01.07.2014.
Ld. DR fairly concedes that appeal itself can be disposed of at this stage in view of the CESTATs final orders cited by Id. Advocate. Accordingly,
following the precedent of CESTATs final orders cited above deciding the issue in favour of the appellant, we waive the requirement of pre-deposit
and allow the appeal.