2015 (1) TMI 947

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..... uggested questions of law : 1.      Whether the fixed shared agreement entered by the appellant company would be termed as the renting of immovable property service for the purposes warranting the levy of service tax? 2.      Whether the Tribunal is justified in not exercising the jurisdiction conferred on it under Section 35F of the Central Exci .....

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..... t in lieu thereof, bank guarantee was asked to be furnished and the balance 50% was asked to be deposited. The case was not made out before the learned Tribunal on financial hardship. Under the circumstances, we are unable to substitute our own assessment of the degree of prima facie case refusing the contention of appellant, it does not appear to be perverse. We, therefore, do not find any elemen .....

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