2019 (5) TMI 875

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.... Sumanth For the Petitioner : Mr.A.N.R.Jayaprathap For the Respondent : Mr.A.P.Srinivas Senior Standing Counsel ORDER The writ petitioner has challenged the order in OIO SL.No.03/2017-ADC, dated 05.01.2017, passed by the first respondent. 2.Heard, Mr.A.N.R.Jayaprathap, learned counsel for the petitioner and Mr.A.P.Srinivas, learned Senior standing counsel for respondents 1 & 2. 3....

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....case of Home Solutions Retail India Ltd. Vs. Union of India was challenged in Civil Appeal before the Supreme Court. Leave was granted on 16.03.2015 in C.C.Nos.4469 to 4470 of 2015 and an order of interim stay granted in respect of recovery of arrears of service tax, due on or before 30.09.2011. There is no stay of imposition of service tax for the subsequent periods. On 05.04.2018 the matter was ....

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....both commercial as well as residential purposes. 6.In the light of the above discussion and bearing in mind the position that a substantial portion of the disputed demand has already been collected by the Revenue, I am inclined to permit the petitioner to file an appeal challenging the order-in-original in OIO SL.No.03/2017-ADC, dated 05.01.2017 before the Commissioner of Service Tax(Appeals). ....