2015 (11) TMI 1165

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....NGH, JJ. Mr. Sandeep Goyal, Advocate and Mr. Naveen Rattan, Advocate for the appellant Mr. Sukhdev Sharma, Advocate for the Respondent   JUDGEMENT AJAY KUMAR MITTAL, J. 1. This order shall dispose of a bunch of four appeals bearing STA Nos. 11 to 14 of 2014 as according to the learned counsel for the parties, the issues involved therein are identical. For brevity, the facts are....

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....he filing of the instant appeal as narrated therein may be noticed. The assessee is engaged in the activity of retreading of tyres of motor vehicles. It restores the old used and waste tyres to the condition good enough for re-use. In other words, the appellant repairs old tyres to make them fit for re-use by putting layer of treaded rubber on the old tyres with the specialized process. The said p....

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....Annexure A-4) along with an application (Annexure A-4/A) for waiver of pre-deposit of service tax before the Tribunal. The Tribunal vide order dated 18.2.2014 (Annexure A-5) rejected the said application and directed the assessee to deposit the entire demand. Hence, the present appeal. 4. Learned counsel for the appellant submitted that the following liability in all the four appeals had been f....

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....000/- 19,06,545/- 38,36,090/-   5. According to the learned counsel for the appellant, the Tribunal had required the appellant to deposit the entire amount of demand raised therein. In other words, the Tribunal had directed the appellant to deposit a sum of  Rs. 38,36,090/- in all the four appeals. 6. Learned counsel for the appellant had produced four demand drafts bearin....