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2016 (2) TMI 70 - CESTAT CHENNAI

2016 (2) TMI 70 - CESTAT CHENNAI - TMI - Seeking adjournment where stay application was listed for hearing on several occasions - Renting of Immovable Property - appellant is the Municipal Corporation and rented out commercial properties - Held that:- the appellants have not made prima facie case for waiver of pre-deposit. - the appellants are directed to make pre-deposit of ₹ 30,00,000/- (Rupees Thirty lakhs only) in six equal monthly instalments and the first instalment commences by 03.1 .....

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z., 25.02.2015, 11.3.15, 27.04.15, 28.04.15, 15.5.15 and 9.7.15. On every occasion the Ld. Advocate appearing on behalf of the appellant sought for time on one ground or the other that their senior counsel is pre-occupied in the Hon'ble high Court. Again it was listed on 09.07.2015 and this Bench has given last chance to the Counsel and the case has been posted for hearing on 19.8.15. Again when it was listed today the Ld. Advocate again seeks for adjournment on the same grounds. We find tha .....

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g the immovable properties owned by Tirunelveli Municipal Corporation for commercial purpose for establishment of markets, shopping complexes etc. The Commissioner in his OIO after following the principles of natural justice confirmed the demand of service tax of ₹ 1,41,35,954 under Renting of Immovable Property Service' for the period 1.6.2007 to 31.3.2011 under Section 73 (2) of the Finance Act, 1994, along with interest and dropped the penal proceedings against the appellant under S .....

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HC-MAD-ST and also relied on the Tribunal's miscellaneous order No. 42469/2014 dated 23.12.2014 in the case of Commissioner of Erode Municipal Corporation Vs. CCE . 4. After hearing and on perusal of the records we find that there is no dispute on the fact that the appellant provided Renting of Immovable Property' service and on identical issues of other Munipalities, this Tribunal Bench had consistently ordered pre-deposit on Renting of Immovable Property Service' based on the Hon&# .....

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ellant to pre-deposit the amount in six equal monthly instalments. The relevant portion of the Hon'ble High Court decision is reproduced as under: 8. As rightly pointed out by the learned standing counsel appearing for the Revenue, the appellant himself has admitted before the adjudicating authority that they would collect service tax from its users and remit the same. Hence, the appellant should not now raise a question that the lease was entered into long before the introduction of Section .....

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sel for the appellants on the question of stay with regard to the arrears of service tax due as on 30 th September, 2011, we direct that on each of the appellant's clearing all the arrears as on the said date in three equated instalments, on or before 1 st March, 2012; 1 st May 2012 and 1 st July, 2012 no coercive steps shall be taken against the appellants for the recovery of the said arrears. However, in the event of default on the part of the appellants in deposit of any one of the instal .....

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