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2014 (3) TMI 114 - AT - Service TaxDemand of service tax - Abuse of law - Held that:- Gravity of the matter, calls for disposal of the stay application today for the reason attributable to the appellant who has abused process of law. While undue hardship was given due weightage as against extent of demand stated above, Revenue’s interest has also been given utmost importance following ration of the Apex Court in the case of Assistant Collector of Central Excise vs, Dunlop India Ltd.[1984 (11) TMI 63 - SUPREME Court] and in the case of Benara Valves Ltd.vs.CCE [2006 (11) TMI 6 - SUPREME COURT OF INDIA] - Both sides agree that reconciliation is pending. But to protect interest of Revenue, as an interim measure, the appellant is directed to deposit Rs.10 lakhs within six weeks from today - Decided against assessee.
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