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2016 (9) TMI 541 - DELHI HIGH COURT

2016 (9) TMI 541 - DELHI HIGH COURT - 2016 (45) S.T.R. 38 (Del.) - Deposition of amount of pre-deposit to hear an appeal - against the demand for ₹ 130 crores, the stay of pre-deposit was granted to the extent of ₹ 100 crores - appellant obliged to deposit ₹ 30 crores as a pre-condition for hearing its appeal - Held that:- having regard to the present nature of law with effect from 06.08.2014, the pre-deposit should not exceed 7 % of the demand. Therefore, the appellant should .....

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ce. The appellant is aggrieved by the order of the Central Excise and Service Tax Appellate Tribunal (CESTAT) in as much as it has granted waiver of pre-deposit to a limited extent. As against the demand for ₹ 130 crores, the stay of pre-deposit was granted to the extent of ₹ 100 crores, this having left the appellant with an obligation to deposit ₹ 30 crores as a pre-condition for hearing its appeal. Learned counsel urged that the nature of contract is such that service tax pe .....

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