TMI Blog2016 (1) TMI 484X X X X Extracts X X X X X X X X Extracts X X X X ..... tract of cleaning various parts of M/s Guru Gobind Singh Super Thermal Plant - Held that:- Appellant has already deposited 50% of the total tax demand - the present appeal is disposed of by making the interim order dated 15.12.2015 absolute. The Tribunal is directed to hear the appeal on merits without insisting for any further deposit. - STA No. 38 of 2015 (O&M) - - - Dated:- 23-12-2015 - MR. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of cleaning various parts of M/s Guru Gobind Singh Super Thermal Plant, Ropar (For brevity the Thermal Plant ). As per conditions of work order, the service recipient was required to pay service tax. The appellant did not collect or paid service tax as the Thermal Plant authorities had confirmed that their activities were not commercial or industrial and as such cleaning of their premises was no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were not in respect of commerce or industry. However, the respondent issued a show cause notice dated 15.9.2010 for the payment of service tax amounting to ₹ 9,86,918/- (Service Tax ₹ 9,60,196/- + Education Cess ₹ 19,204/- + S H Education Cess ₹ 7518/-) along with interest and penalty for the period from June 2005 to March 2010. The appellant filed its reply dated 31.7.201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or re-calling the said order which was allowed vide order dated 1.10.2015. The Tribunal vide order dated 1.10.2015 (Annexure A- 6) directed the appellant to deposit the entire amount of service tax, i.e. ₹ 4,46,562/- as pre-deposit. Hence, the present appeal. 3. Learned counsel for the appellant submitted that the requirement of ₹ 4,46,562/- as a pre-deposit as directed by the Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lates to the quantum of pre-deposit to be made by the appellant as a condition precedent for the hearing of the appeal by the Tribunal. After hearing learned counsel for the parties and keeping in view the totality of the facts and circumstances of the case coupled with the fact that the appellant has already deposited a sum of ₹ 1,20,935/- on 11.12.2015, thus, making total deposit of more t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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