2016 (3) TMI 137

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....ber (Judicial) For the Petitioner : Shri Alok Kothari, Advocate For the Respondent: Shri Amrish Jain, AR ORDER PER: R.K.SINGH Stay application alongwith appeal has been filed against Order-in-Appeal dated 09.10.2013 in terms of which service tax demand of Rs. 9,96,844/- along with interest and penalty was confirmed for the period June, 2005 to September, 2009 on the ground that the ....

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.... part of the demand is time barred. 3. Learned DR, on the other hand, stated that the appellant is not a resident welfare association, that it provided Management, Maintenance and Repair Services and therefore the impugned demand is sustainable and adoption of value of services rendered based on the notional interest on the corpus fund so collected is a reasonable. 4. We have considered the ....

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.... of the said taxable service. While the contention regarding time-bar can be adjudged fully only at the time of final hearing, due regard is to be given to this factor while determining the amount of pre-deposit. 5. In the light of the above analysis, we are of the view that a pre-deposit that a pre-deposit of Rs. 3.3 lacs will meet the requirement of section 35F of Central Excise Act, 1944. Ac....