https://www.taxtmi.com/caselaws?id=137 The Appellate Tribunal CESTAT, Mumbai, upheld the dismissal of the appellant's appeal by the Commissioner (Appeals) for non-deposit of duty and penalty related to displaying advertisements in a movie. The Tribunal found the appellant liable to pay Service Tax under the Finance Act, 1994. Additionally, the appellant failed to establish a prima facie case for an unconditional grant of the stay petition, leading to a directive to deposit Rs. 8 lakhs within 30 days. Compliance reporting to the Commissioner (Appeals) was required within 15 days post-deposit. The Tribunal emphasized procedural compliance, statutory interpretation, and the need for a strong case in seeking relief. en-us Thu, 11 Dec 2003 00:00:00 +0530 Thu, 10 Apr 2008 18:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=137 The Appellate Tribunal CESTAT, Mumbai, upheld the dismissal of the appellant's appeal by the Commissioner (Appeals) for non-deposit of duty and penalty related to displaying advertisements in a movie. The Tribunal found the appellant liable to pay Service Tax under the Finance Act, 1994. Additionally, the appellant failed to establish a prima facie case for an unconditional grant of the stay petition, leading to a directive to deposit Rs. 8 lakhs within 30 days. Compliance reporting to the Commissioner (Appeals) was required within 15 days post-deposit. The Tribunal emphasized procedural compliance, statutory interpretation, and the need for a strong case in seeking relief. Case-Laws Service Tax Thu, 11 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=137