2014 (7) TMI 669

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....e appeal, while the penalties and interest were waived. In this appeal, the following substantial questions of law have been raised: "1. Whether the order of the Tribunal is right in directing the appellant to deposit an amount of Rs. 2,52,81,707/- is unjustifiable inasmuch as the same was not lawfully made and made by invoking invalid provisions of the Finance Act, 1994? 2. Whether the order of the Tribunal is justified in ordering pre-deposit overlooking the various grounds made by the appellant justifying the non-maintainability of the demand on merits and under law? 3. Whether the order of the Tribunal directing a pre-deposit of Rs. 2,52,81,707/- stands vitiated inasmuch as it fails to see that the condition imposed is such whi....

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.... service tax from the service recipient but not deposited into the Government's treasury under rent-a-cab service. For this period, there is a dispute that the relevant taxing entry during the time did not cover the activity of the appellants because they were using vehicles like 50 seater buses for transportation. For the period 1.6.2007 to 31.5.2007, it is fairly clear that the entry covers the services provided. For this period a demand of tax amount of Rs. 2,41,51,207/- is confirmed along with interest and various penalties under the Finance Act, 1994, as service tax not paid by the appellant on such services rendered. For the latter period also Revenue submits that the appellants had collected service tax but not deposited with the....