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2010 (10) TMI 9 - HC - Service TaxStay - pre deposit - precedence - For supply of food and beverages petitioner was paying Sales Tax (VAT) as was applicable. From March 2005 the petitioner was paying service tax on the gross amount charged from the guests under the "Mandap Keeper Service" excluding the value of food and beverages sold by it in terms of notification No.12/2003-ST dated 20.06.2003 - on earlier two occasions in the case of petitioner itself relating to the earlier assessment years involving identical question, the Tribunal had granted total waiver for entertaining its appeals - Held that: - Tribunal has committed gross illegality in not maintaining uniformity and consistency in exercise of its judicial discretion. The reason assigned by the Tribunal for not granting complete waiver in the appeal filed by the petitioner in the third year's challenge to the statement being wholly unsustainable, the impugned order (Annexure P-1) deserves to be and is hereby quashed to the extent of imposition of the condition of pre-deposit of Rs.60,00,000/-.
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