2014 (6) TMI 894

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... goods' was brought into force, the appellant herein also got itself registered for payment of service tax and according to him, they are paying service tax regularly. The Service Tax Authorities felt that for the period prior to 16-5-2008 also, the service provided by the appellant was covered by the definition of Photographic Service and consequently taxable under the entries 65(105)(zb) read with 65(78) and 65(79) and based on the same, two show cause notices for the period from 1-10-2003 to 31-12-2007 and for the period from 1-1-2008 to 31-12-2008 were issued and after adjudication, demands for tax amounting to Rs. 4,93,97,689/- and Rs. 2,02,83,714/- respectively have been confirmed against the appellant along with interest and penaltie....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... over general entry? 3.      Whether a non-speaking order could be passed for ordering pre-deposit of Rs. 70 laths? The appellant has also filed a petition for stay and Mr. V. Sundareswaran, learned Senior Panel Counsel, takes notice for respondents 2 and 3 and seeks time to get instructions. 4. The Tribunal has listed the matter for reporting compliance of its earlier order dated 26-8-2013 on 21-3-2014 and when the matter was called on 21-3-2014, the appellant has filed a memorandum before the Tribunal stating among other things that C.M.A. No. 520 of 2014 preferred against the earlier order dated 26-8-2013 has been entertained by this Court on 21-2-2014 and the learned Standing Counsel appearing for ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ious error in not extending the time for 'Reporting Compliance' instead of dismissing the appeal?" 7. The learned counsel for the appellant would vehemently contend that the appellant has a great chance of success in the appeal in event of the same is being decided on merits; that the Tribunal committed an error in directing the appellant to make pre-deposit of Rs. 70.00 lakhs without assigning any reason; that in spite of the appellant having filed a memorandum on 20-3-2014 stating about the entertaining of C.M.A. No. 520 of 2014 by this Court against the order of pre-deposit passed by the Tribunal dated 26-8-2013 and in view of the fact that it was brought to the notice of the Tribunal that the learned counsel appearing for the Re....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lant on instructions would submit that without prejudice to the rights and contentions of the appellant, the appellant is ready and willing to make a pre-deposit of Rs. 30.00 lakhs as against Rs. 70.00 lakhs and would further submit that since the appellant is having a great chance of success in the appeal, which was dismissed for non-compliance of conditional order of pre-deposit dated 26-8-2013 by the Tribunal, the Tribunal may be directed to restore the appeal on its file and dispose of the same on merits. On the said submission, this Court heard the submission of the learned counsel for the Revenue also. 10. In the light of the arguments of the learned counsel for the appellant and the learned Panel Counsel for the Revenue and o....