9911796707
TMI Blog2014 (7) TMI 408X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner to decide the issue - case was not defended effectively and properly before the Commissioner and therefore, the matter may be remanded at this stage itself instead of keeping the issue pending after depositing the amount - stay granted partly - matter remanded back. - ST/27062/2013-DB - Final Order No. 20406 / 2014 - Dated:- 27-3-2014 - B S V Murthy And S K Mohanty, JJ. For the Appellant : Mr Pradyumna G H, Adv. For the Respondent : Mr N Jagadish, Superintendent (AR) PER : B S V Murthy The brief facts of the case are that the appellants are registered under service tax provisions under the category of Commercial Training or Coaching Services and Manpower Recruitment or Supply Agency Services. They were procee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 377; 5 lakhs paid by the appellant before the investigation. He submitted that these amounts have not been taken into account. He also submitted that supply of stationery and several other activities which cannot be considered as service at all have been included. He fairly agreed that on realistic estimate the appellant would be liable to pay ₹ 25 lakhs. Having regard to the fact that appellants have already paid nearly ₹ 15 lakhs, we consider that if appellant pays an amount of ₹ 10/- lakhs within 10 weeks, the same would be sufficient to hear the appeal. 3. At this stage, the learned counsel submitted that the case was not at all defended at the original adjudication level and the appellants themselves represented th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r it appropriate that matter can be remanded to enable the appellants to utilize the opportunity of presenting their case properly before Commissioner but subject to deposit of the amount of ₹ 10/- lakhs within 10 weeks. Accordingly the impugned order is set aside subject to the condition that the appellant is directed to deposit an amount of ₹ 10,00,000/- (Rupees Ten Lakhs Only) within 10 weeks and report compliance to the Commissioner. If the fact of deposit is not reported to the Commissioner within 10 weeks from today, the Commissioner will be free to treat the order-in-original has having become final and communicate to the appellants to that effect and enforce the demand as in the order-in-original. Both stay application a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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