TaxTMI 
TaxTMI 
2014 (12) TMI 416
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....onsidering any of the legal issues with reference to non-taxability? 2. Whether in facts and circumstances of the case, the Tribunal was right in dismissing the appeal for non-compliance of its interim order before the expiry of the time limit available under law for an appeal before the High Court against such interim order? 3. Whether in facts and circumstances of the case, the Tribunal was right in ordering pre-deposit based on the earlier order even though there was no discussions on merits of the case in the earlier order? 4. Whether in facts and circumstances of the case, the Tribunal was right in not appreciating the legal position that once the activity is specifically covered under a particular category of taxable service it can....
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....tails produced, the Adjudicating Authority found that the appellant had contravened the provisions of Sections 67, 68 and 70 of the Finance Act as they had not paid service tax on the gross value of taxable service and also failed to file ST3 returns on due dates. Hence, the Adjudicating Authority demanded service tax under Section 73(1) of the Finance Act, 1994 together with interest and penalty. Aggrieved by the order of the Adjudicating Authority, the appellant filed an appeal before the Tribunal along with an application for waiver of pre-deposit. 3. The Tribunal, by order dated 01.01.2014, following the earlier order dated 29.2.2008 in respect of the appellant's own case, directed the appellant to deposit an amount of Rs. 56,00,00....
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.... in evaluating the loan applicants. We find that in the applicant's own case, the Tribunal vide Stay Order No.182/2008 dt.29.2.2008 directed them to make a predeposit of about 25% of the tax. In view of that, we direct the applicant to deposit an amount of Rs. 56,00,000/- (Rupees Fifty Six lakhs only) within 8 weeks. Upon deposit of the said amount, predeposit of balance tax along with interest and penalty would be waived and its collection is stayed during pendency of the appeal. Compliance is to be reported in 05-03-2014. 6. We have perused the application filed for pre-deposit and the relevant portion of which reads as follows: "The Petitioner shall place their Balance Sheet before the Hon'ble Tribunal during hearing to establi....