TaxTMI 
TaxTMI 
2019 (10) TMI 221
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....herjee For The Respondent-Writ Petitioner : Mr. J.K. Mittal, Mr. Paritosh Sinha, Mr. Amitava Mitra And Mr. P.Chaturvedi ORDER We heard this appeal against the judgment and order dated 30th June 2016 passed by a learned single judge of this court in a writ application [WP No.3137(W) of 2013, Sourav Ganguly v. Union of India & Ors.] for a considerable length of time. This case concerns the fam....
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....n could not be invoked. Secondly, the respondent was not assessable to service tax. While hearing the appeal from the impugned judgment and order passed in the writ jurisdiction of this court challenging the demand on, inter alia, the above two principal grounds, we found that this jurisdiction had been invoked after the respondent had participated in the assessment proceedings. After his partic....
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....argues that the department had issued a circular that where the activities were so mixed up and it was not possible to apportion the consideration received to the respective activities assessable to service tax, the assessee had to pay service tax on the whole amount received. Mr Mittal, learned counsel appearing for the respondent-writ petitioner, denied this argument submitting that the activi....
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.... CESTAT by 16th September 2019, accompanied by a condonation of delay application, the said tribunal will admit the appeal, condoning the delay. The respondent shall be liable to make pre-deposit in the appeal in accordance with law in terms of the order in this behalf to be passed by the tribunal. On making the pre-deposit and upon the advocate-on-record for the respondent furnishing proof of mak....