2014 (3) TMI 131

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....i,JJ. For the Appellant : Mr. Maulik R. Shah, Advocate For the Respondent : Mr. Gaurang H. Bhatt, Advocate ORDER (Per : Honourable Mr. Justice Akil Kureshi) 1. The appellant has challenged the orders of the Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred to as 'the Tribunal') requiring the appellant to deposit a sum of Rs.72 lakh by way of predeposit, subjec....

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....ievance of the appellant. 3. Having heard the learned counsel for the parties, we notice that there is prima facie evidence to suggest that the appellant recovered service tax at the rate of 10.30% and not at the rate of 12.36% from the customers. They also disputed service tax liability at the said higher rate. Under the circumstances, the undisputed rate of duty, which was actually collected ....