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2015 (1) TMI 860 - HC - Service TaxWaiver of pre deposit - promotional exercise enabling the group companies to dispose of the immovable properties. - Business Auxiliary Service - Held that:- Tribunal found that three Appellants before us urged that they were not providing any service and that was mere cost sharing arrangement with eight companies. Whether, such arrangement was devised to circumvent the provisions of the Finance Act and to get over the definition of the term “business axillary service”, is the issue which is at the root of the matter and will be answered at the hearing of the Appeals. Presently, the Tribunal found that this was not a case of mere cost sharing arrangement as pleaded and urged. Prima facie this was found to be a modus oparendi to circumvent and get over the Act. Thus, prima facie the Appellants’ case cannot be equated with K. Raheja [2013 (6) TMI 564 - CESTAT MUMBAI] and Jetlite (2010 (12) TMI 40 - CESTAT, NEW DELHI) .There, prima facie, the distinct legal entities have either advised or assisted the concerned companies in disposing off or selling flats/immovable property. The condition of 50% deposit, therefore, does not appear to us to be completely unreasonable or arbitrary. The Tribunal has rather balanced the rights and equities. This is not a matter where we should decide any wider controversy or larger question. The Appeals have been brought before us at an interlocutory stage. In these circumstances we would be better advised not to render any final opinion on the contested issues. - However, extention of time to make the deposit is granted. - Decided partly in favour of assessee.
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