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TMI Blog2013 (7) TMI 153X X X X Extracts X X X X X X X X Extracts X X X X ..... sum of total duty - even on the remaining amount the question whether the service tax was payable or not requires further consideration - it the petitioners' appeal has prima facie case – instead of full amount, the petitioners shall deposit a sum of ₹ 20 lakhs before the appropriate authority. - Special Civil Application NO. 102 of 2013 - - - Dated:- 10-4-2013 - AKIL KURESHI AND MS. S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed appeal against such order. Along with the appeal, the petitioners preferred petition for waiver of pre-deposit/stay. On such petition, the Appellate Commissioner passed the impugned order and directed that the petitioners shall deposit the entire amount as per the order of the adjudicating authority by way of pre-deposit. Time was granted to do so up to 11.1.2013. 2.2 Counsel for the petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 29.2.2008 itself makes the position clear that only in cases where supply of tangible goods, such as machinery, equipments etc. with no legal right of possession or effective control would be covered under said provision. 3. On the other hand, learned counsel Mr. Oza for the department opposed the petition contending that the Appellate Commissioner has found that there is no prima facie case ..... X X X X Extracts X X X X X X X X Extracts X X X X
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