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TMI Blog2013 (2) TMI 508X X X X Extracts X X X X X X X X Extracts X X X X ..... . For the balance of the demand of ₹ 2.51 crores which relates to the period 2005-06 to 2007-08 this period is prior to the exemption notification thus appeleant direct to deposit an amount equivalent to 20% of the demand within a period of eight weeks from today. - CEA (L) No. 35 of 2013 - - - Dated:- 8-2-2013 - D.Y. Chandrachud and A.A. Sayed, JJ R.V. Desai, Sr. Adv. with Surekh Kumar for the Appellant Pradeep S. Jetly with Jitendra B. Mishra for the Respondent JUDGEMENT 1. This Appeal is admitted on the following substantial question of law:- "Whether in the facts and circumstances of the case and in law the Tribunal is justified in directing the Appellant to make a pre-deposit of 50% of the service tax adjud ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Union Government are secure since, after all, it is the Union Ministry of Railways which has to pay the demand if it is found to be due and payable. 6. On the other hand, Counsel appearing on behalf of the Revenue supported the order of the Tribunal. 7. On 27 July 2009, Notification No.24/2009-Service Tax, the Central Government in the Ministry of Finance issued a Notification under section 93(1) of the Finance Act, 1994 exempting the 1 Notification No.24/2009-Service Tax taxable service referred to in section 65(105)(zzg) provided to any person by any other person in relation to management, maintenance or repair of roads, from the whole of the service tax leviable thereon. The earlier Notification was amended on 21 January 2010 to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 22 lakhs governed by the show cause notice dated 3 May 2011 for the period 2010-11 as adjudicated; and (ii) as regards the balance of the demand for Rs.2.51 crores for the period 2005-06 to 2007-08 governed by the show cause notice dated 13 October 2010 as adjudicated, the Appellant shall deposit an amount equivalent to 20% of the demand within a period of eight weeks from today. 9. The order of the Tribunal shall stand modified accordingly in these terms. The question of law accordingly stands answered. We clarify that our observations in this order are only confined to a prima facie evaluation for the purpose of the stay application and shall not come in the way of the final disposal of the appeal before the Tribunal on merits. 10. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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