TMI Blog2013 (8) TMI 641X X X X Extracts X X X X X X X X Extracts X X X X ..... pplicant to make a pre-deposit of 50% of the tax amounts demanded in each of the appeals within eight weeks of the order - Subject to such pre-deposit, pre-deposit of the balance dues arising from the impugned orders shall stand waived and collection thereof stayed during the pendency of the appeals - the Bench had already called for pre-deposit of 50% of the tax amount on the same issue for the previous period – Decided partly in favor of assesse. - ST/40415 & 40416/2013 - - - Dated:- 7-6-2013 - SHRI. P.K. DAS AND SHRI. MATHEW JOHN, JJ. For the Appellant: Shri G. Natarajan, Advocate For the Respondent: Shri Parmod Kumar, Jt. Commr. (AR) ORDER Per Mathew John; The applicant owns a business complex in the name and sty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng, two show-cause notices were issued for the periods February 2010 to January 2011 and February 2011 to January 2012 and adjudicated. On adjudication, an amount of Rs.51,85,810/- was confirmed for the period February 2010 to January 2011 and Rs.47,27,124/- was confirmed for the period February 2011 to January 2012 along with interest and penalty under Section 76 of the Finance Act, 1994. Aggrieved by these orders, the applicant has filed these appeals before this Tribunal along with stay applications for waiver of pre-deposit of dues arising from the impugned orders for admission of the appeals. 3. The counsel for the applicant fairly concedes that in respect of the same assessee for the earlier period the same matter was considered by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al relating to the previous period of the same applicant. 6. Opposing the prayer, the learned A. R. for Revenue submits that the demand is not confirmed by relying on Rule 5 of the Service Tax (Determination of Value) Rules, 2006. The impugned order mentions the said rule in para 6.6.2 only for the reason that the applicant is claiming these to be a reimbursement of expense. The Revenue s case is that the applicant is providing Maintenance and Repair Service also to the clients in addition to renting of immovable property. Though such facilities are owned by the applicant, when the shops are given on rent, the rights to use such common facilities are granted to the clients. When maintenance of such facilities is thereafter done and consid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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