2013 (12) TMI 211

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....akraborty, AC (AR) PER : G Raghuram The application for waiver of pre-deposit and stay for further proceedings for realization of the adjudicated liability is filed alongwith the appeal preferred by the assessee on 31/1/11 against the adjudication order dated 26/10/2010 confirming service tax demand of Rs.1,99,44,459/- besides interest and penalty of an equivalent amount, under Section 78 of....

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....on of India reported in 2011 (24) S.T.R. 129 (Del.). In para 17 of the judgment, the Delhi full Bench specifically declared that its earlier Division Bench judgment in Home Solution Retails India Ltd, Vs. Union of India reported in 2009 (237) ELT 209 (Delhi) was incorrect and this decision is overruled. Retrospective operation of amendment to the relevant statutory provision was also upheld. Simil....

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....-104-SC-ST. These appeals are preferred against the judgment; of the Bombay High Court in Retailers Association of India vs. UOI & Ors.-2011 (23) STR-561 (Bom.). The Bombay High Court rejected the challenge to the constitutional validity of imposition of service tax under Section 65(105)(zzzz) of the Act and further held that the retrospective amendment to the said provision, by provisions of Fina....

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....lt of the pending litigation before the Supreme Court, the recipient of the taxable service provided by the Petitioner has not reimbursed the Petitioner, the service tax component, this contention does not eclipse the statutory liability of the petitioner to remit the service tax due. 6. In this Application, the only issue before us is whether the obligation of the Petitioner to predeposit the ....