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TMI Blog2014 (7) TMI 669X X X X Extracts X X X X X X X X Extracts X X X X ..... compliance of the conditional order of pre-deposit. The said order passed by the Tribunal is justified, as this Court in the writ petition has not granted any stay of the conditional order passed by the Tribunal. No extension of time is sought for and the order has not been complied. No reason to differ with the view taken by the Tribunal - No substantial question of law arises - Decided against assessee. - C.M.A. No. 1465 of 2014 And M.P. No. 1 of 2014 - - - Dated:- 10-7-2014 - R. Sudhakar And G. M. Akbar Ali,JJ. For the Appellant : Mr. K. Magesh For the Respondent : Mr. V. Sundareswaran JUDGMENT (Delivered by R. Sudhakar, J.) The present appeal has been filed by the assessee against the order of the Customs, Exc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Section 65(20) of the Finance Act 1994 with effect from 1.6.2007. 2. The appellant suffered a service tax demand on account of service rendered in a Rent-a-Cab scheme and the amounts are ₹ 11,30,500/- (Rupees Eleven Lakhs Thirty Thousand and Five Hundred only) for the period November, 2014 to 31.5.07 and a further sum of ₹ 2,41,51,207/- (Rupees Two Crores Forty One Lakhs Fifty One Thousand Two Hundred and Seven only) for the period 1.6.07 to March, 2009. That order came to be challenged before the Tribunal along with an application for waiver of pre-deposit and the Tribunal, by order dated 19.7.2012, was pleased to consider the prima facie case of the appellant with the following observations and held that there was no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch compliance interest and penalties shall remain waived during the pendency of the appeal. 3. The matter was listed on 1.1.2013 for reporting compliance of the order dated 19.7.2012. The Tribunal, taking note of the fact that there was no application filed for extending the period of time and the pre-deposit having not been paid within the time stipulated in the order passed in the interim application, came to conclusion that the reason given by the appellant that writ petition is pending before the High Court and, therefore, the demand should not be enforced was not accepted. The Tribunal, noticing that the High Court did not stay the operation of the order of the Tribunal and there being no application for extension of time, had no o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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