<h1>High Court Upholds Tribunal's Order for Rs. 70 Crore Pre-Deposit in Service Tax Dispute, Dismisses Corporate Petition.</h1> In a case involving a corporation and the Service Tax Commissioner, the High Court dismissed a petition challenging a tribunal's order requiring a pre-deposit of Rs. 70 crores. The petitioner argued that the commission received was an export of services and thus exempt from service tax. However, the court noted that the services were provided and consumed in India, with economic activities occurring domestically. The court decided not to interfere with the tribunal's equitable order and granted the petitioner four weeks to comply with the pre-deposit requirement, directing both parties to appear before the tribunal in December 2009.