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2012 (1) TMI 71

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....; Leave granted.   This appeal is directed against order dated 19th October, 2011, passed by the High Court of Judicature, Andhra Pradesh at Hyderabad in Central Excise Appeal No. 110 of 2011. By the impugned order, the High court has directed the appellant to deposit 1/3rd of the amount of service tax and penalty, which comes to about Rs.80 crore as a condition precedent for entertainment ....

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..... Bhatt, learned Senior Counsel appearing on behalf of Revenue, on the other hand, submits that in view of the fact that the society is charging very high amount of fees from the students, the impugned direction cannot be said to be onerous or unreasonable. He asserts that the appellant should be directed to deposit at least 50% of the demand towards the service tax.   Having considered the ....