2013 (11) TMI 607

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..... duction activity - this dispute would be looked into at the time of appeal hearing at length - Prima facie, in the applicant's own case, the Tribunal directed pre-deposit of about 25% of the demand of tax – Thus, the applicant directed to submit Rupees Forty Lakhs as pre-deposit – upon such submission rest of the duty to be waived till the disposal – partial stay granted. - ST/00546 to 00548/2011 .....

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..... (120) of the Finance Act, 1994 defined as "the process of any recording of any programme, event or function on a magnetic tape or on any other media or device and includes services relating thereto such as editing, cutting, colouring, dubbing, title printing, imparting special effects, processing, adding, modifying or deleting sound, transferring from one media or device to another or undertaking .....

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..... upgradation of post-production activity. We find that this dispute would be looked into at the time of appeal hearing at length. Prima facie , we find that in the applicant's own case, the Tribunal vide Stay Order No.486/09, dated 02.06.2009 directed pre-deposit of about 25% of the demand of tax. The learned advocate submits that subsequently the applicant deposited 10% of the tax amount of Rs.20 .....

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