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2012 (12) TMI 735 - BOMBAY HIGH COURTPre-deposit of Rs.3 Crores to hear the appeal on merits - Whether the word “roads” would include within it “runways” at airports - Held that:- Runways at the airports are species of the genus “road”. Therefore, the runways should also normally receive the same treatment as roads for service tax purpose. Prima facie the case of the appellant is a very arguable case. However, in the order of the Tribunal dated 30/7/2012 there is no consideration of the issue even for the purposes of taking a prima facie view. Set aside the order of the Tribunal dated 30/7/2012 demanding, interest or penalty for pre deposit and direct the Tribunal to hear the appellant's appeal on merits as the amount involved in the appeal is over Rs.10 crores the Tribunal directed to hear the appellant's appeal on merits itself at the earliest within a period of three months from today.
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