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2014 (7) TMI 707 - HC - Service TaxWaiver of pre deposit - Coffee vending machines for employee of the company - Revenue held it as outdoor catering service - VAT paid for the services provided - whether the claim of the appellant that the transactions have suffered Value Added Tax (VAT) and as a consequence thereof, service tax stands excluded, is sustainable- Held that:- there was no material placed before the authorities to come to the conclusion that service tax is not payable in view of Notification No.12/2003-ST - Tribunal, did not order the entire amount, but has exercised its discretion and ordered pre-deposit of ₹ 30,00,000 - Since the VAT component has been paid, the interest of the Revenue is safeguarded as against the disputed claim. In this regard, the plea of the appellant relying on the decision of the Supreme Court in Imagic Creative Pvt. Ltd. v. Commissioner of Commercial Taxes, [2008 (1) TMI 2 - Supreme Court of India], more particularly paragraph (28) is relevant. Tribunal was not justified in ordering the pre-deposit in the manner stated in its order - Order modified to the effect that the appellant shall make a pre-deposit of ₹ 15,00,000 - stay order modified.
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