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TMI Blog2014 (7) TMI 31X X X X Extracts X X X X X X X X Extracts X X X X ..... ategory of renting of immovable properties - Held that:- facts in this case are the agreements though contended by the appellant were for arrangement of business conducting and amenities agreement, prima facie, in our view the said agreement may fall under the category of renting of immovable property services. Coming to the submissions made by the Ld. Counsel as to bonafide belief, this needs to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mr. H.K. Thakur, JJ. For the Appellant : Shri Rahul Gajera (Advocate) For the Respondent : Shri S.K. Mall (A.R.) ORDER Per: Mr. M.V. Ravindran; This stay petition is filed for waiver of pre-deposit of an amount of Rs.69,16,233/- confirmed as service tax liability, interest thereof and penalties under various sections. The said dues are adjudged as liabilities under the cate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (A.R.) would submit that appellant cannot submit that they are not renting out any premises, as the agreement specifically states about charging an amount per square feet of the area and hence they were very much aware that they were renting out the immovable properties. It is his submission that appellant cannot claim any bonafide belief. 4. We have considered the submissions made at length by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncy of the proceedings before the lower authorities and prima facie holding that the appellant has not made out a case for complete waiver of the balance amounts involved, and as the issue is an arguable one, we are of the view that appellant should be put to further condition of depositing an amount of Rs.10,00,000/- within the period of eight weeks from today and report compliance on 09.04.2014 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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