2013 (7) TMI 153

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.... ORDER:- PER : Akil Kureshi Heard learned counsel for final disposal of the petition. The petitioners have challenged the order dated 17.12.2012 at Annexure F to the petition passed by the Appellate Commissioner under section 35F of the Central Excise Act. 2. The petition arises in following background. 2.1 The petitioner No.1 is a Multi-State Cooperative Society of Farmers' Society.....

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.....15.28 lakhs (rounded off) concerning service tax on the TDS on payment of Foreign Service Provider was already deposited with the authority even before the final order of adjudication was passed. With respect to the remaining amount of Rs.11.40 lakhs (rounded off), counsel submitted that the petitioners have a strong arguable case. Such demand pertains to service tax on railway wagon owned by the....

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....assed in exercise of discretionary power. No interference may, therefore, be made. 4. Having heard counsel for the parties, we are of the opinion that the Commissioner erred in insisting on the petitioners depositing the entire amount by way of pre-deposit. Firstly, the petitioners had already deposited a seizable sum of Rs.15.28 lakhs out of total duty, ultimately came to be confirmed of Rs.26....