TMI Blog2016 (1) TMI 1007X X X X Extracts X X X X X X X X Extracts X X X X ..... by this Court [2015 (10) TMI 788 - DELHI HIGH COURT]. The impugned order passed by the CESTAT is, accordingly, modified by directing that the appeal of the Petitioner would be heard without requiring pre-deposit of 7.5% in the category of “Supply of Tangible Goods for use”. The Petitioner’s appeal now be heard on merits in accordance with law. - W. P. (C) 6787/2015 & CM No. 12385/2015 - - - Date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act ) . 3. The issue involved in the present petition has been succinctly encapsulated in the previous order dated 17th July, 2015 passed by this Court, which reads as under:- The learned counsel for the petitioner submits that the service provided by them is Transportation of Passengers by Air Services . However, the department insists that the service provided by the petitioner falls i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h category is the relevant category. Be that as it may, in either eventuality, respondents ought to give the petitioner credit for the service tax amount of ₹ 1,04,96,924/-. We feel that the petitioner has a prima facie case. As a result, we are issuing notice and directing that the petitioner need not deposit 7.5% in the category of Supply of Tangible Goods for use and that its appeal sha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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