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2016 (1) TMI 1017

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..... stion and also the plea that VAT has been paid, which is altogether levied under a different statute not touching the service, as well as the revenue's interest, we direct the appellant to deposit ₹ 15,00,000/- (Rupees fifteen lakhs only) within eight weeks from today and make compliance on 22.1.2016. - stay granted partly. - ST/COD/40667/2015 & ST/Misc./40668/2015 in ST/41805/2015, ST/COD/ .....

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..... vy of service tax, Revenue's grievance cannot be simply brushed aside when there is a levy appropriately made in that category. 3. Revenue brings out at this stage that on the same facts this appellant was before Hon'ble High Court of Madras in CMA No. 1868 to 1870/2014. That was disposed on 10.7.2014 with the direction to make a predeposit of ₹ 15 lakhs as against predeposit of d .....

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..... ter into appeal hearing. At least that statutory guideline may be followed. 7. We are astonished to note that whenever there is convenience, the amended provision is pleaded to be applied to make predeposit and wherever there is convenience the earlier statutory provision to exercise right to be heard on stay application pleaded. But we are not at all, at this stage, to look into that aspect si .....

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