TMI Blog2014 (8) TMI 740X X X X Extracts X X X X X X X X Extracts X X X X ..... sessed quantum of service tax and the interest thereon within six weeks. We grant waiver of pre-deposit to the extent of the assessed penalty. On compliance of pre deposit as ordered there shall be stay of the further proceedings for recovery of the penalty, pending disposal of the appeal. In default of deposit or in reporting compliance as directed, the appeal shall stand dismissed for failure of pre-deposit - no substantial question of law arises in this appeal - Decided against assessee. - STA No. 22 of 2014 (O&M) - - - Dated:- 28-7-2014 - Ajay Kumar Mittal And Jaspal Singh,JJ. For the Appellant : Mr. Saurabh Kapoor ORDER Ajay Kumar Mittal,J. 1. This appeal has been preferred by the assessee under Section 35G of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t during 2005-06 to 2010-11. Accordingly, a show cause notice dated 20.10.2011 (Annexure A-2) was issued to the assessee for recovery of service tax amounting to Rs . 70,79,309/- (including cess ) along with interest and penalty. The assessee filed detailed replies and additional submissions vide letters dated 29.6.2011, 17.5.2012, and 22.11.2012 (Annexures A-3 to A-5, respectively) to the said show cause notice. The adjudicating authority vide order dated 14.12.2012 (Annexure A-6) dropped demand of Rs . 40,37,899/- out of total demand of Rs . 70,79,309/- and confirmed demand of Rs . 30,41,410/- (including cess ) in respect of construction of godowns for HSDC and HAFED. The adjudicating authority also ordered recovery of interest and also i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on. 7. We therefore find no prima facie case in favour of the petitioner. Consequently, the petitioner shall deposit the assessed quantum of service tax and the interest thereon within six weeks. We grant waiver of pre-deposit to the extent of the assessed penalty. On compliance of pre deposit as ordered there shall be stay of the further proceedings for recovery of the penalty, pending disposal of the appeal. Stay petition is accordingly disposed. In default of deposit or in reporting compliance as directed, the appeal shall stand dismissed for failure of pre-deposit. 5. In view of the above, under the circumstances, the appellant has been directed to pre-deposit Rs . 30 ,41,410 /- along with interest which for hearing of its appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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