TMI Blog2019 (3) TMI 956X X X X Extracts X X X X X X X X Extracts X X X X ..... and an application is pending before the CESTAT for revival of the appeal,we are of the opinion that the garnishee notice may not be given effect to till CESTAT makes adjudication of the writ petitioner’s application filed on 28th January, 2019. We are not making any observation in this order as regards maintainability of that application as that would be a matter for the Tribunal to decide. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cum-show cause notices for different periods. 2. The writ petitioner wants to come within the heading of Manpower Recruitment Supply Agency Services which entails tax at the rate of 12.5% but their services have been treated as Cargo Handling Services. Such service entails the same rate of tax but in respect of the former, according to the Mr. Gadodia, learned counsel for the petitioner, cert ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rit petitioner. Such notice has been issued under Section 87 of the Finance Act, 1994and bears character of a garnishee notice. 4. The writ petitioner has preferred an appeal against the original assessment order for the period involved in that notice but that appeal was dismissed by the CESTAT on account of non payment of pre-deposit sum. 5. Submission of Mr. Gadodia is that his client, bei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll CESTAT makes adjudication of the writ petitioner s application filed on 28th January, 2019. We are not making any observation in this order as regards maintainability of that application as that would be a matter for the Tribunal to decide. We however, stay operation of the notice dated 25th January 2019till 11th March 2019. We request the learned Tribunal to consider disposing of the applic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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