TMI Blog2014 (6) TMI 894X X X X Extracts X X X X X X X X Extracts X X X X ..... ul Vasanthakumar and M. Sathyanarayanan, JJ. Shri Joseph Prabakar, for the Appellant. Shri V. Sundareswaran, Sr. Panel Counsel, for the Respondent. JUDGMENT The appellant herein is engaged in the business of supplying equipment for cinematography on hire basis to various agencies and those agencies pay hire charges to the appellant. When the new entry 65(105)(zzzzj) of the Finance Act, 1994, for taxing supply of tangible goods was brought into force, the appellant herein also got itself registered for payment of service tax and according to him, they are paying service tax regularly. The Service Tax Authorities felt that for the period prior to 16-5-2008 also, the service provided by the appellant was covered by the def ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f 2014 and this Court, while entertaining the appeal on 21-2-2014, has formulated the following substantial questions of law : 1. Once a transaction is admitted to be squarely covered under Sales Tax/VAT, whether the very same transaction can be charged to service tax again? 2. In determining an issue relating to classification of taxable service, whether specific entry is to be preferred over general entry? 3. Whether a non-speaking order could be passed for ordering pre-deposit of ₹ 70 laths? The appellant has also filed a petition for stay and Mr. V. Sundareswaran, learned Senior Panel Counsel, takes notice for respondents 2 and 3 and seeks time to get instructions. 4. The Tribunal has listed the matter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deposit was pending before High Court? 2. Whether the first respondent Tribunal committed a serious error in overlooking the fact that the delay in Reporting Compliance was caused wholly because of delay in filing counter affidavit by the department and consequently whether the first respondent Tribunal committed a serious error in not extending the time for Reporting Compliance instead of dismissing the appeal? 7. The learned counsel for the appellant would vehemently contend that the appellant has a great chance of success in the appeal in event of the same is being decided on merits; that the Tribunal committed an error in directing the appellant to make pre-deposit of ₹ 70.00 lakhs without assigning any reason; tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1,403/-, only 10% of the same was directed to be deposited by way of pre-deposit and there is no undue hardship as pleaded by the appellant and the order passed by the Tribunal is sustainable in law. Hence, he prays for dismissal of these appeals. 9. In response to the said submission, the learned counsel for the appellant on instructions would submit that without prejudice to the rights and contentions of the appellant, the appellant is ready and willing to make a pre-deposit of ₹ 30.00 lakhs as against ₹ 70.00 lakhs and would further submit that since the appellant is having a great chance of success in the appeal, which was dismissed for non-compliance of conditional order of pre-deposit dated 26-8-2013 by the Tribunal, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r of dismissal of the appeal for want of compliance, which is the subject matter in C.M.A. No. 1684 of 2014, stands restored. (iv) It is represented by the learned counsel for the appellant that after dismissal of the appeal, the bank accounts of the appellant have been attached. In the light of the order passed by this Court in these appeals, it is open to the appellant to move the Tribunal for unfreezing bank accounts, after compliance of the modified conditional order of pre-deposit, by filing necessary application and if such application is filed, the Tribunal shall take up the same and dispose of the same as expeditiously as possible. (v) Post these appeals on 27-6-2014 for reporting compliance. - - TaxTMI - TMITax - S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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