2016 (1) TMI 482

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....Appellant : Mr.Ankit Parti, Advocate for Mr. Sudeep Singh Bhangoo, Advocate For The Respondent : Mr. Sunish Bindlish, Advocate Ajay Kumar Mittal,J. 1. The delay in refiling the appeal is condoned. 2. This appeal has been filed by the assessee-appellant under Section 35G of the Central Excise Act, 1944 (in short, "the 1944 Act") as made applicable to service tax vide section 83 of the F....

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.... engaged in the trading/marketing of photographic articles like cameras, photographic papers and films. It is also engaged in providing of photography services w.e.f 1.3.2005. In the month of January 2005, the appellant decided to start photography work and applied for the service tax registration which was issued to it on 15.1.2005. Thereafter, it procured a photograph colour lab which became ope....

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....ng of various types of items which were included in the gross turnover shown in the balance sheets. The adjudicating authority did not accept the said plea and confirmed the demand of service tax of Rs. 45,53,852/- alongwith interest and various penalties. Aggrieved by the order, the appellant filed appeal before the Commissioner (Appeals). Vide order dated 25.3.2013, Annexure A.3, the Commissione....

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....nd report compliance on 7.1.2014 vide order dated 31.10.2013, Annexure A.4. The appellant filed appeal before this court against the stay order passed by the Tribunal. This court vide order dated 7.2.2014 directed the appellant to deposit a sum of Rs. 5 lacs which was deposited by the appellant. This court disposed of the appeal vide order dated 19.3.2014, Annexure A.5 and directed the appellant t....