2016 (1) TMI 1017

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.... Viswanathan, Adv For the Respondent : Ms. Indira Sisupal, AC (AR) ORDER Per D N Panda Considering the difficulties of taking a decision to seek appeal remedy before Tribunal as expressed by learned counsel for the appellant, the delay is condoned. 2. So far as the stay application is concerned, factually there is no difficulty to understand that prima facie, the appellant provided coffee ve....

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....ding the service. That should not enter into taxation under Finance Act, 1994. 5. Prima facie, keeping in view, the abatement pleaded is in question and also the plea that VAT has been paid, which is altogether levied under a different statute not touching the service, as well as the revenue's interest, we direct the appellant to deposit Rs. 15,00,000/- (Rupees fifteen lakhs only) within eigh....