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TMI Blog2014 (6) TMI 168X X X X Extracts X X X X X X X X Extracts X X X X ..... Appeal No. 58122 of 2013 - Misc. Order No. 51591/2014 and Stay Order No. 51592/2014 - Dated:- 29-4-2014 - Shri G. Raghuram and Shri Rakesh Kumar, JJ. For the Appellant : Shri B.L. Narasimhan, Advocate For the Respondent : Shri Amresh Jain, Authorized Representative (DR) ORDER Per. Justice G. Raghuram :- The appeal is preferred against the adjudication order dated 11/03/2013 passed by the Commissioner, Service Tax, Delhi - III. Total service tax demand of Rs. 9,62,86,771/-, interest under Section 75 and penalties under Section 77 and 78 of the Finance Act, 1994 were confirmed in respect of the gross period 01/09/04 to 31/03/11. This order is culmination of proceedings initiated pursuant to three show cause notic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... period, i.e. covering the consideration received upto March 2008. Subsequent show cause notices dated 05/08/2010 and 21/09/2011 are however in respect of transactions falling within the normal period of limitation. According to the petitioner, the gross service tax liability confirmed under the impugned adjudication order, falling within the normal period of limitation is Rs. 6,07,70,758/-. 4. Learned DR contends that invocation of the extended period of limitation, by the first show cause notice dated 23/10/2009 is justified since the petitioner neither filed returns nor disclosed consideration/franchise fee received on rendition of the taxable service during the period in issue, namely 01/09/04 to 31/03/2009; and only a copy of one of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner to pre-deposit an amount of Rs. 2,00,00,000/- (Rupees Two Crore) within four weeks from today and report compliance by 11th June, 2014. On such deposit there shall be waiver of pre-deposit of the balance assessed liability to tax, interest and penalty and stay of all further proceedings for realization of the adjudicated liability, pending disposal of the appeal. In default of deposit or in reporting compliance, the appeal shall stand rejected for failure of pre-deposit. Learned Counsel for the petitioner/appellant is present in the Court and has noted the order. This constitutes sufficient intimation to the appellant/ petitioner of its obligation under this order. Since the stay application is disposed of, the Miscellaneous A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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