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Municipal Corporation, Ludhiana Versus Commissioner of Central Excise and Service Tax, Ludhiana

2015 (10) TMI 518 - PUNJAB AND HARYANA HIGH COURT

Waiver of pre-deposit - Service of sale of space for time for advertisement - Dispute arises with regards to the quantum of pre-deposit - Appellant held pre-deposit as directed by the Tribunal was unfair and excessive, still deposited some amount - R .....

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of 2014 (O&M) - Dated:- 27-8-2015 - MR. AJAY KUMAR MITTAL AND MR. RAMENDRA JAIN., JJ For The Appellant : Mr. Jagmohan Bansal, Advocate For The Respondent : Mr. D.D. Sharma, Advocate AJAY KUMAR MITTAL, J. 1. This appeal has been preferred by the asse .....

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few facts relevant for the decision of the controversy involved as narrated in the appeal may be noticed. The appellant is a body corporate constituted under the Punjab Municipal Corporation Act, 1976 (for brevity the 1976 Act ). The appellant charge .....

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om space sold/allotted for advertisement. The appellant supplied details of receipts and on that basis, the respondent formed an opinion that the appellant was liable to pay service tax. Accordingly, the respondent issued a show cause notice dated 17 .....

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0 to the said show cause notice. The adjudicating authority vide order dated 21.3.2012 (Annexure A-3) confirmed the said demand of ₹ 1,71,46,656/-. Feeling aggrieved, the appellant filed an appeal (Annexure A-4) along with stay application befo .....

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ompliance of the stay order dated 30.10.2013 (Annexure A-1). Hence, the present appeal. 3. Learned counsel for the appellant submitted that the requirement of ₹ 1,71,46,656/- as pre-deposit as a condition precedent for hearing of appeal was unf .....

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the learned counsel for the appellant and submitted that the amount as directed by the Tribunal was reasonable and justified. 5. The primary dispute that arises for consideration in this appeal relates to the quantum of pre-deposit to be made by the .....

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