TaxTMI 
TaxTMI 
2015 (5) TMI 417
X X X X Extracts X X X X
X X X X Extracts X X X X
....11.2014 (Annexure A-1) and 13.11.2013 (Annexure A-2), passed by the Customs, Excise & Service Tax Appellate Tribunal, New Delhi (for short, the 'Tribunal'). Vide the first order, the Tribunal had granted waiver of the pre-deposit and stay of further proceedings, for realisation of the adjudicated liability subject to the deposit of the service tax component of Rs. 1,70,91,927/- plus proportionate interest, excluding the quantum of penalty in total. The said order was sought to be modified, which application was dismissed vide the second order dated 28.11.2014. 2. The appeal is admitted on the following question of law which has been sought to be raised, apart from other questions: "Whether, on the facts and in the circumstance....
X X X X Extracts X X X X
X X X X Extracts X X X X
....(Annexure A-5) was issued by the Revenue wherein the provisions of the Finance Act read with Rules 4 to 7 of the Service Tax Rules, 1994 were held to be violated. The appellant submitted the reply on 21.06.2012 (Annexure A-6) wherein it took the plea that the 'Adda Fees' or user charges were collected for the recovery of cost of construction and maintenance and the activity fell under 'Commercial or Industrial Construction', which is exempted from the levy of service tax. 5. The adjudicating authority, vide order date 19.10.2012 (Annexure A-7), came to the conclusion that the 'Adda Fees' has been charged as per the agreement, from various bus operators and transporters, in lieu of providing various facilities of e....
X X X X Extracts X X X X
X X X X Extracts X X X X
....imilar case in Prem Kumar Maini Vs. CCE, Chandigarh-II 2013 (31) STR 442, the Tribunal had granted full waiver of pre-deposit. The application was dismissed by the Tribunal vide the impugned order dated 28.11.2014 on the ground that the 'Adda Fees' in the said case was statutory fees, collected as per the directions of State of Punjab and therefore, could not be held to be at par with the fees which was being collected as concessionaire arrangement. A similar reliance was placed upon the judgment of the Tribunal rendered in IDAA Infrastructure Pvt.Ltd. Vs. CST, Mumbai 2014 (34) STR 87, wherein it was held that the circular, which was the subject matter of consideration in the said appeal, had clarified that there was no liability to....
X X X X Extracts X X X X
X X X X Extracts X X X X
....s incurred in the construction of the bus terminus and is also levying charges on various accounts on the buses which are entering the said terminus. The amounts which are being collected are prima facie on the basis of a contractual obligation whereas in the case which is being relied upon, there is a difference and the stay was granted on the ground that it was a statutory fees which was being collected. It was, in such circumstances, the discretion has been exercised in favour of the appellant therein and merely because the words used are similar, namely, the 'Adda Fees', would not be a ground to grant the benefit of exemption from pre-deposit, as has been rightly argued by counsel for the Revenue. The Tribunal has rightly distin....