2013 (9) TMI 866

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..... mpression – Held that:- There is no dispute that the DTC is a public authority - Its consistent position before the Revenue - including the CESTAT - was that the spaces which it had given to two customers meant that the latter had to deposit the service tax and that indeed they represented through documents that such liability was being discharged - later events disclosed that this was not the cor .....

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..... ccepts notice on behalf of respondent Nos. 1 and 2-4 respectively, an that writ petition can be disposed of finally at this stage. 2. The writ petitioner-DTC is aggrieved by an order of the Customs Excise and Service Tax Appellate Tribunal (CESTAT) dated 5-12-2011 whereby it was directed to deposit ₹ 3.5 crores as a condition for hearing of its appeal i.e. Appeal Nos. 174-176/2010. 3. Th .....

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..... TAT - was that the spaces which it had given to two customers meant that the latter had to deposit the service tax and that indeed they represented through documents that such liability is being discharged. However, later events disclosed that this was not the correct situation and that the spaces had further been sold and that the deposits had not been made. Having regard to these circumstances a .....

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