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2015 (12) TMI 92

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..... .P.S.Sree Prasad, Sri.V.B.Hari Narayanan For the Respondent : Adv. Sri. John Varghese,SC JUDGMENT The petitioner is a Private Limited Company engaged in C&F/CHA, Storage and Warehousing services etc. The challenge in the writ petition is against Ext.P7 order of the 2nd respondent, whereby the 2nd respondent has confirmed a demand of service tax and penalty on the petitioner for the period fr .....

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..... fore the amendment dated 06.08.2014 in the Finance Act, 1994 which mandates that an appeal before the CESTAT must be accompanied by a fee of 7.5% of the tax amounts demanded by the adjudication order, and the fact that this Court has in the decision dated 02.03.2015 in WP(C) No.6173 of 2015 rendered in a case of an assessee similarly situated as the petitioner in the instant writ petition, made it .....

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..... tay, before the appellate tribunal on or before 15.10.2015. Taking note of the interim order passed by the Division Bench of this Court in the Writ Appeal preferred against the judgment referred to above, I also make it clear that the petitioner shall file an undertaking before the CESTAT undertaking to pay the appeal fee as prescribed under Finance Act 1994 in the event of the aforementioned judg .....

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