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TMI Blog2014 (11) TMI 83X X X X Extracts X X X X X X X X Extracts X X X X ..... Indian Retailers Association to deposit 50% of the tax and provide Solvency Certificate for the balance which would show that there is no prima facie case in favour of the parties who were challenging the same [2011 (10) TMI 12 - Supreme Court of India]. Under these circumstances we consider that appellant also may be required to deposit at least 50% of the tax with interest and for the balance 50 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... :- 17-3-2014 - Shri B.S.V. Murthy, Member (T) and S.K. Mohanty, Member (J) Shri Akkapeddi Srinivas, Advocate, for the Appellant. Shri A.K. Nigam, AR, for the Respondent. ORDER Appellant is engaged in providing renting of immovable property service. Service tax of ₹ 72,07,676/- has been demanded. The first objection raised by the learned counsel was that Commissioner had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat Commissioner has passed the order without having jurisdiction. 3. The learned counsel relied upon the decision in the case of CCE v. Helios Food Additives Pvt. Ltd. [Final Order No. A/295/2011-WZB/C-MSMB in Appeal No. ST/274/2010 - 2011 (24) S.T.R. 721 (Tri.-Bom.)]. We find that this decision cannot be applied to the facts of this case since there is no order issued by the Chief Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to the Commissioner that 50% of rent received was being passed on to Methodist Church who was the owner of the land on which the commercial complex was built. Further he submits that this submission was not considered. He also submits that miscellaneous application adducing additional evidence has been filed. In our opinion what is important and relevant to consider about the liability of servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The stay application is disposed of in the above terms. The amount directed to be deposited should be deposited within one month from today and report compliance on 17-4-2014. Subject to compliance with the above requirement, requirement of pre-deposit of the balance dues is waived and stay against recovery granted during the pendency of appeal. (Order dictated and pronounced in open Court) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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