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2013 (7) TMI 235 - AT - Service TaxService tax demand – stay - Held that:- Jurisdiction to the matter held to be in the favour of the revenue in STANDARD CHARTERED BANK & OTHS. VERSUS COMMISSIONER OF SERVICE TAX, MUMBAI [2013 (7) TMI 240 - CESTAT MUMBAI] Sale or service tax - The appellant’s contention that the transaction is of sale and not of service is not tenable because from the beginning he has discharged service tax under "renting of immovable property" classified under service. Time barred - The appellant raised the issue being time barred – Held that:- It is a question of both fact and law and can be gone into in detail at the time of final hearing - From the facts available on record the matter came to light only when the department started investigation into the activities of the appellant. Financial hardship – Held that as per the decision in SQL Star International Ltd. V/s CC, CE and Service Tax Commissionerate (2011 (7) TMI 868 - Andhra Pradesh High Court) - balance of convenience and irreparable loss to Revenue have to be taken into account while considering grant of interim stay. Stay application - assessee directed to make a pre-deposit of 50% of the service tax demand - On submission of the pre-deposit of balance of dues and stayed during the pendency of the appeal.
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