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TMI Blog2014 (6) TMI 243X X X X Extracts X X X X X X X X Extracts X X X X ..... 35.00 lakhs = Rs.68.00 lakhs) already deposited, in our opinion, is sufficient for hearing the appeal. Consequently, we direct the Applicant to deposit the said amount of Rs.42,18,396/- within a period of six weeks from today and report compliance on 10.04.2014. On deposit of the said amount, the remaining adjudged dues would stand waived and its recovery stayed during pendency of the appeal - Conditional stay granted. - Appeal No.75096/14 - ORDER NO.MO/75203-75205/2014 - Dated:- 19-2-2014 - DR. D. M. MISRA AND DR. I. P. LAL, JJ. Shri Bijay Kr. Mahanti, Sr. Advocate for the Appellant Shri Anirudha Roy, Supdt. (A.R.) for the Respondent ORDER Per Dr. D. M. Misra : This Miscellaneous Application is filed seekin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it Petition. It is his submission that the period of pendency of the litigation before the Hon ble High Court, if excluded, there would not be any delay on their part in filing the appeal before this Tribunal. The ld. Sr. Advocate submits that the period of litigation before the Hon ble High Court be condoned. 3. The ld. A.R. appearing for the Revenue has no objection for condoning the said delay. 4. We find that the Applicant had immediately filed the Writ Petition on communication of the Order-in-Original and the period from 10.09.2009 to 10.01.2014, have been consumed in litigating the matter before the Hon ble High Court of Orissa. The Appeal was filed on 27.01.2014 before this Tribunal. In view of the reason explained, we are sat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at this stage, without entering into the dispute relating to activities rendered by the Applicant whether it would result into taxable service or otherwise under the category of Management Consultancy service, which rests on appreciation of evidence adduced by both sides ; the offer made by the ld.Sr. Advocate to deposit of Rs.42,18,396/-, in addition to the amount of Rs.68.00 lakhs (Rs.33.00 lakhs + Rs.35.00 lakhs = Rs.68.00 lakhs) already deposited, in our opinion, is sufficient for hearing the appeal. Consequently, we direct the Applicant to deposit the said amount of Rs.42,18,396/- within a period of six weeks from today and report compliance on 10.04.2014. On deposit of the said amount, the remaining adjudged dues would stand waived ..... X X X X Extracts X X X X X X X X Extracts X X X X
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