2013 (7) TMI 669

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.... For the Respondent : Mr V K Agarwal, Additional Commissioner (AR) PER : P R Chandrasekharan The appeal and stay application are directed against order-in-original no. 20/P-III/ST/COMMR/2012-13 dated 14/12/2012 passed by the Commissioner of Central Excise & Service Tax, Pune. 2. The appellant, M/s Magarpatta Township Development & Construction Co. Ltd. is a service provider engaged in various ....

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....ugned order and the demands were confirmed along with interest thereon and equivalent amount of penalty was also imposed on the appellant. Hence, the appellant is before us. 3. The Ld. Counsel for the appellant submits that they have taken security deposit from the lessees for the damages, if any, caused to the furniture and fittings supplied along with the premises or any damage done to the prop....

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....e is no evidence led by the revenue to prove that the security deposit taken has influenced the rent for the property leased out and it is only a mere presumption on the part of the revenue. Accordingly, he pleads for grant of stay. 4. The Ld. Additional Commissioner (AR) appearing for the Revenue reiterates the findings of the adjudicating authority. 5. We have carefully considered the submissi....