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M/s MPA Marketing Pvt. Limited Versus Customs, Excise and Service Tax Appellate Tribunal and another

Restoration of appeal - CESTAT dismissed the appeal for non compliance of stay order - the stay order stood complied with even though there was a delay of five days in depositing the amount? - Held that:- there is a delay of five days in depositing the amount as directed by this Court. The appellant deposited the amount on 5.5.2014 instead of 30.4.2014 due to financial hardship. Examining the factual matrix herein, there appears to be no malafide on the part of the appellant. Thus, keeping in vi .....

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h Bindlish, Advocate Ajay Kumar Mittal,J. 1. The delay in refiling the appeal is condoned. 2. This appeal has been filed by the assessee-appellant under Section 35G of the Central Excise Act, 1944 (in short, the 1944 Act ) as made applicable to service tax vide section 83 of the Finance Act, 1994 (in short, the 1994 Act ) against the final order dated 30.5.2014, Annexure A.6 in Appeal No.ST/58588/2013-CU(DB), claiming following substantial questions of law:- i) Whether the Hon'ble Tribunal w .....

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ted in the appeal may be noticed. The appellant company is engaged in the trading/marketing of photographic articles like cameras, photographic papers and films. It is also engaged in providing of photography services w.e.f 1.3.2005. In the month of January 2005, the appellant decided to start photography work and applied for the service tax registration which was issued to it on 15.1.2005. Thereafter, it procured a photograph colour lab which became operational on 1.3.2005. The appellant provid .....

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Department issued a show cause notice dated 24.9.2009, Annexure A.1 wherein service tax of ₹ 45,53,852/- was demanded from the appellant. The appellant filed reply to the show cause notice pleading that no service tax was demandable as it was also engaged in trading of various types of items which were included in the gross turnover shown in the balance sheets. The adjudicating authority did not accept the said plea and confirmed the demand of service tax of ₹ 45,53,852/- alongwith i .....

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tax could not be demanded as it was not providing any services for the period prior to March 2005. However, it submitted the copies of the sale tax returns even for the earlier three quarters which reconciled figures with that of the income tax returns. The appellant also filed a stay application alongwith the appeal before the Tribunal. The Tribunal directed the appellant to deposit a sum of ₹ 12,50,000/- alongwith proportionate interest within a period of eight weeks and report complianc .....

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