2014 (10) TMI 205

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..... has executed surety bond for the 50% of the service tax demand confirmed and, therefore, stay be granted. - Held that:- On perusal of the surety bond executed, it is seen that it is not in the surety bond format which has to be accepted in favour of the President of the India through the jurisdictional Asst. Commissioner. The bond has to be signed in the presence of the competent authority who ha .....

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..... rity has confirmed the service tax demand of ₹ 4,37,351/- against the appellant M/s Lavira Contracts and has appropriated an amount of ₹ 2,42,777/- and ₹ 144/- paid by the appellant towards service tax and interest respectively. 2. The ld. Consultant for the appellant submits that the tenant of the appellant is a party challenging the service tax levy of Renting of Immovable P .....

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..... executed, it is seen that it is not in the surety bond format which has to be accepted in favour of the President of the India through the jurisdictional Asst. Commissioner. The bond has to be signed in the presence of the competent authority who has to accept the same. Inasmuch as it has not been done, we direct the appellant to inform the tenant to execute the bond in the proper format before t .....

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