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2014 (10) TMI 205 - CESTAT MUMBAIRenting of Immovable Property - recovery of service tax from the tenants - appellant submits that the tenant of the appellant is a party challenging the service tax levy of Renting of Immovable Property in Retailer Association of India and in terms of the Supreme Court order the tenant has executed surety bond for the 50% of the service tax demand confirmed and, therefore, stay be granted. - Held that:- On perusal of the surety bond executed, it is seen that it is not in the surety bond format which has to be accepted in favour of the President of the India through the jurisdictional Asst. Commissioner. The bond has to be signed in the presence of the competent authority who has to accept the same. Inasmuch as it has not been done, we direct the appellant to inform the tenant to execute the bond in the proper format before the competent authority who shall accept the same, after considering the credit worthiness of the surety - Matter listed for further hearing.
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