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2015 (5) TMI 417 - PUNJAB & HARYANA HIGH COURT

2015 (5) TMI 417 - PUNJAB & HARYANA HIGH COURT - 2015 (39) S.T.R. 370 (P & H) - Waiver of pre-deposit - Tribunal in the case of appellant ordered to deposit entire amount of service tax with interest except penalty - appellant submitted that a coordinate bench (in which the Technical Member is common) in a similar case stay granted for entire demand - Held that:- Appellant is not similarly placed as in the case of Prem Kumar Maini (2013 (12) TMI 1376 - CESTAT NEW DELHI). In the present case, the .....

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ted. It was, in such circumstances, the discretion has been exercised in favour of the appellant therein and merely because the words used are similar, namely, the 'Adda Fees', would not be a ground to grant the benefit of exemption from pre-deposit, as has been rightly argued by counsel for the Revenue.

Appellant is not alleged to be suffering from any undue hardship, as such. The discretion which has, thus, been exercised by the Tribunal in directing only payment of service tax dem .....

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another party, would not itself be a ground for review, as such. - Decided against assessee. - STA No. 6 of 2015 - Dated:- 29-4-2015 - S. J. Vazifdar, ACJ And G. S. Sandhawalia,JJ. For the Petitioner : Mr P K Sahu, Adv. For the Respondent : Mr Sunish Bindlish, Adv. JUDGMENT G. S. Sandhawalia,J. The appeal, filed under Section 35 G of the Central Excise Act, 1944 (for short, the 'Act') read with Section 83 of the Finance Act, 1994 (for short, the 'Finance Act'), seeks setting asi .....

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order was sought to be modified, which application was dismissed vide the second order dated 28.11.2014. 2. The appeal is admitted on the following question of law which has been sought to be raised, apart from other questions: "Whether, on the facts and in the circumstances of the case, the Hon'ble CESTAT is correct in dismissing the application for modification of the stay order dated 13.11.2013 and directing the Appellant to make pre-deposit of entire amount of service tax of ₹ .....

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appellant, for the execution of the infrastructure project, which was awarded by the Punjab Infrastructure Development Board (PIDB) and the Department of Transport, Government of Punjab had entered into a concession agreement to modernise and develop a bus terminus situated on GT Road, Amritsar. The appellant was to be compensated for the expenses incurred towards the execution of the contract by way of granting rights to collect 'Bus Adda Fees' from the Punjab State Transport Buses, usi .....

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nexure A-6) wherein it took the plea that the 'Adda Fees' or user charges were collected for the recovery of cost of construction and maintenance and the activity fell under 'Commercial or Industrial Construction', which is exempted from the levy of service tax. 5. The adjudicating authority, vide order date 19.10.2012 (Annexure A-7), came to the conclusion that the 'Adda Fees' has been charged as per the agreement, from various bus operators and transporters, in lieu of .....

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the Act read with Section 75 of the Finance Act along with penalty under Sections 76, 77 and 78 of the Act, by excluding the period of limitation. 6. The appellant filed an appeal before the Tribunal along with the stay application, which was decided on 13.11.2013, by holding that under Section 65 (104c) of the Act, taxable services were being rendered. The Tribunal, however, came to the conclusion that whether the extended period of limitation was lawfully invoked was an issue which was to be .....

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t vide order 18.01.2013, in a similar case in Prem Kumar Maini Vs. CCE, Chandigarh-II 2013 (31) STR 442, the Tribunal had granted full waiver of pre-deposit. The application was dismissed by the Tribunal vide the impugned order dated 28.11.2014 on the ground that the 'Adda Fees' in the said case was statutory fees, collected as per the directions of State of Punjab and therefore, could not be held to be at par with the fees which was being collected as concessionaire arrangement. A simil .....

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ed that in similar circumstances, the Technical Member of the Tribunal was common and was also part of the Bench who had decided the issue in the case of Prem Kumar Maini (supra) and the Tribunal had granted the relief in identical background and thus, it was not justified in dismissing the application for review. 9. Counsel for the Revenue, on the other hand, justified the order of the Tribunal on the ground that there was no illegality or infirmity in the earlier order dated 13.11.2013 and the .....

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