2013 (12) TMI 151

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..... ategory of business of leasing / renting out commercial complex service in respect of Chennai Citi Centre. They are paying service tax on the amount of rent of the immovable property paid by the shop owners. By the impugned order, the Commissioner confirmed the demand of service tax of Rs.1,70,68,928/- for the period April 2008 to January 2010 on the ground that they had collected maintenance char .....

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..... sit of 50% of the tax, where the Hon'ble Madras High Court granted interim stay. He further submits that for the subsequent period, this Tribunal again directed the applicant to predeposit 50% against which the appellant has filed a writ petition before the Hon'ble Madras High Court, which is still pending. Without prejudice, he placed a chart before the Bench showing, after considering the eligib .....

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..... arlier stay orders. 4. After hearing both sides and on perusal of the records, we find that the applicant is contesting the demand on merit. On a perusal of the impugned order, we find that the adjudicating authority had already accepted that the applicant is eligible for the CENVAT credit against the confirmed demand. The learned counsel submits that the deductions claimed on electricity and wat .....

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