2015 (12) TMI 677

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..... ommissioner (AR) ORDER Per: Archana Wadhwa: Service tax to the extent of Rs. 1,41,45,378/- stands confirmed against the appellant under the category of cargo handling service for the period April 2009 to June 2011 by raising a show-cause notice dt. 23/04/2013. Learned advocate appearing for the appellant explains that they are providing two different types of services to M/s. Kudremukh Iron Ore .....

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..... . He also assails the demand of duty on the point of limitation. He also draws our attention to the decision of Hon'ble Rajasthan High Court in the case of Arjun Industries Ltd. Vs. CC, Jaipur - DB Customs Appeal No. 1/2015 wherein, while dealing with a writ petition against the Tribunal's order for pre-deposit of 50% of the confirmed demand, Hon'ble High Court has taken note of the am .....

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..... han High Court's decision referred to by the learned advocate does not declare the law that in all the stay petitions filed prior to 06/08/2014, the direction to deposit should be limited to 10% of the confirmed demand of tax. The Hon'ble High Court only took note of the amended provisions and in that particular case reduced the amount of deposit to 10%. However there is no law declared by .....

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