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2018 (5) TMI 211 - TELANGANA AND ANDHRA PRADESH HIGH COURTPre-deposit - the Tribunal granted stay on condition that the appellant deposits an additional amount of ₹ 1.60 crores - Held that: - The appellant was asked to deposit an additional amount of ₹ 1.60 crores, only on account of factual finding that the petitioner has raised invoices and bills on the recipients of the service, for payment of the service tax also. The fact that the appellant was not able to recover money from the service recipients, cannot be a matter of concern for the Department. If the appellant had been successful in recovery of the money from the service recipients, the appellant would have been asked to pay the entire amount of ₹ 16.50 crores - appeal dismissed.
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