2016 (9) TMI 541

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..... r 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 7½ % of the demand. Therefore, the appellant should deposit an amount equal to 7½ % of the total demand, i.e. ₹ 130 crores, within three months. - Decided partly in favour of appellant - SERTA 21/2016, C.M. APPL. 20440/2016 - - - Dated:- 30-8-2016 - .....

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..... uch that service tax per se is not leviable. This position is not disputed by the learned counsel for the respondent. It is next contended 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. We are of the opinion that having regard to the totality of circumstances, the appellant should deposit an amount equal to 7 % of .....

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