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TMI Blog2013 (5) TMI 145X X X X Extracts X X X X X X X X Extracts X X X X ..... period, the tax demand is little over Rs.49 lakhs towards which no payment has been made. There are also no details available regarding the amount collected towards electricity and water charges along with service charges. Further, there are no details available to determine how much credit would be available to the appellants especially when they are challenging the taxability itself. Thus the appellants directed to predeposit 50% of the balance amount of Rs.49 lakhs in cash within a period of 4 weeks from today and report compliance on 23.7.2012. This deposit will be in addition to Rs.13 lakhs stated to have been paid earlier. - ST/185 of 2010 - - - Dated:- 8-6-2012 - Chittaranjan Satapathy And D.N. Panda, JJ. G. Natarajan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was so, they would not have recovered service charges along with service tax proportionately from the shop keepers. 3. Ld. advocate also states that the recovery made not only includes maintenance charges and service tax paid thereof, but also charges for electricity and water used in the common areas. However, he is not in a position to state as to what percentage of recovery is attributable to the recovery of electricity and water charges. 4. He also states that the entire period of demand is from April 2006 to March 2008 and for the period from June 2007 to March 2008, they have paid Rs. 13 lakhs towards service tax demand minus CENVAT credit which they would be entitled if the tax is payable. He clarifies that, even for this period, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny reason for collecting the exact amount of service charges along with tax from the shop keepers. For the period from June'07 to March'08, the appellants have already paid an amount of Rs.13 lakhs claiming CENVAT credit of Rs.18 lakhs. As such, for the balance period, the tax demand is little over Rs.49 lakhs towards which no payment has been made. There are also no details available regarding the amount collected towards electricity and water charges along with service charges. Further, there are no details available to determine how much credit would be available to the appellants especially when they are challenging the taxability itself. Keeping all these factors in view, we direct the appellants to predeposit 50% of the balance amount ..... X X X X Extracts X X X X X X X X Extracts X X X X
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