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TMI Blog2014 (8) TMI 515X X X X Extracts X X X X X X X X Extracts X X X X ..... e, the Appellate Tribunal was justified in directing the Appellant to deposit Rs. 40,57,603/under Section 35F of the Act? (b) Whether the Appellate Tribunal was justified in holding that service tax was applicable on amounts collected over and above the freight amount in the nature of margin/ profit on freight, once the amount of freight is itself not liable to service tax? (c) Whether the Appellate Tribunal was justified in holding that the service tax is applicable on the services received from foreign service provider covered under Rule 3(ii) of the Import of Services Rules when the same were performed entirely outside India? (d) Whether in the facts and circumstances of the case the Appellate Tribunal was justified in holding that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rwarding, then, the levy of tax should not be attracted. Reliance is placed on the judgment of the Punjab and Haryana High Court in the case of Commissioner of Central Excise, Panchkula v/s Kulcip Medicines (P) Limited reported in 2009 (14) S.T.R. 608 (P&H). 5. On the other hand, Mr.Jetly submits that the Tribunal has substantially relieved the Appellant from the condition of predeposit of service tax. The waiver was claimed of the adjudicated sum to the tune of Rs. 4,01,88,137/. Inviting our attention to paragraphs 8 and 9 of the order under challenge Mr.Jetly would submit that the Appeal does not raise any substantial question of law and it, therefore, deserves to be dismissed. 6. We have, with the assistance of the learned counse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... foreign service provider, the Tribunal has rendered a prima facie finding against the Appellant. To our mind this aspect was imminently arguable. There could not have been confirmation and even at this prima facie stage to this extent at least. In these circumstances the Tribunal should have balanced the rights and equities. 10. As a result of the above discussion and without entering into any wider controversy we are of the opinion that interest of justice would be served if the order of the Tribunal is modified and the Appellant is directed to deposit a sum of Rs. 20 lacs in cash with the Commissioner within a period of EIGHT WEEKS from today. If the amount is deposited the Tribunal shall hear the Appeal in accordance with law and uninf ..... X X X X Extracts X X X X X X X X Extracts X X X X
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