TMI Blog2014 (11) TMI 462X X X X Extracts X X X X X X X X Extracts X X X X ..... p Kumar Das: By Stay Order No.41045-41048/2014, dated 26.06.2014, the applicant was directed to pre-deposit sum of ₹ 1,25,00,000/- within a period of eight weeks and to report compliance on 3rd September, 2014. It was also ordered that the deposit of ₹ 74,41,994/- as claimed by the applicant would be taken into account against pre-deposit, subject to verification by the Service Tax department. 2. The learned Advocate submits that they have filed applications for modification of the stay order. He particularly drew the attention of the Bench to paragraph 5(a) of the application, which is as under:- As regards transportation by Air, the Appellant was transporting the goods of his customers through Air. Even i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the deposit and it is dilatory process to comply with the stay order. 5. After hearing both sides and on perusal of the records we find that it is appropriate the relevant portion of the stay order is reproduced below:- 3. The applicant is registered with the Service Tax Department for providing cargo handling service. On verification of the various documents, it was found from the Profit Loss Account that they have rendered service to M/s. Brakes India Ltd. and Mahindra Mahindra Ltd. for providing cargo service and they have not paid service tax. The adjudicating authority confirmed the demand of tax of ₹ 1,89,72,702/- and ₹ 97,417/- along with interest and penalty. 4. The learned consultant on behalf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssification dispute of the service would be examined at the time of appeal hearing at length. Prima facie, we find it would be treated as Cargo Handling Service as evident from the various documents. 7. After considering the overall facts and circumstances of the case and the financial hardship pleaded, we direct the applicant to predeposit ₹ 1,25,00,000/- (Rupees one crore twenty five lakhs only) within a period of eight weeks and report compliance on 3.9.2014. The deposit of ₹ 74,41,994/- already made by the applicant would be taken into account for this predeposit, subject to verification by the Service Tax Department. Upon such deposit, predeposit of the balance dues stands waived and recovery thereof stayed during the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
