2015 (9) TMI 480

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.... on an application for dispensing with the condition of pre­deposit and stay of recovery has been directed to make a pre­deposit of 50% of the credit disallowed within a period of eight weeks and report compliance. 2. Mr. Hidayatullah, learned Senior Counsel appearing on behalf of the appellant would submit that the Tribunal was considering an application of the assessee seeking dispensation of the condition of predeposit and stay of recovery during the pendency of the Appeal. The Appeal challenging the order passed by the Commissioner raised arguable points. A demand of Rs. 4,24,52,646/­ along with interest and equivalent penalty was passed on 29th November, 2013. The facts have been noted by the Tribunal. The show cause not....

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....ent is not a relevant factor while considering the plea of absence of willful suppression raises substantial question of law, according to Mr. Hidayatullah. 5. The sum and substance of his argument is that the issues raised before the Tribunal were debatable and arguable. A reasonable condition imposed would have met the ends of justice. Ordinarily in such circumstances and when a strong prima facie case is made out the Tribunal dispenses with the condition of pre­deposit totally. But in the instant case it was possible for the Tribunal not to have non­suited the appellant and imposed some reasonable condition. That having not been imposed this Court should admit this Appeal, is the submission of the Counsel. 6. Mr. Jetly appe....

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....ved in the instant case. 8. Since the order of the Tribunal is passed on an application seeking waiver of the condition of pre­deposit and stay, we do not deem it fit to keep this Appeal pending. With the consent of the Advocates, we dispose it of finally. 9. There is some substance in the complaint of Mr. Hidayatullah that the Tribunal has expressed itself and rather conclusively on the main issue or point raised in the Appeal. If the activities which are stated to be trading in goods are the basis on which the show cause­cum­demand notice was issued, then, whether that constituted an exempted service or a service on which tax was leviable is the focal or principal issue. The position prevailing prior to the amendment, na....