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TMI Blog2014 (11) TMI 581X X X X Extracts X X X X X X X X Extracts X X X X ..... ch was given on rent to various commercial concerns. on each of the appellant s clearing all the arrears as on the said date in three equated instalments, on or before 1st March, 2012, 1st May, 2012 and 1st July, 2012, no coercive steps shall be taken against the appellants for recovery of the said arrears. However, in the event of default on the part of the appellants in deposit of any one of the instalments by the due date, it will be open to the respondents to recovery the entire amount in arrears forthwith - Partial stay granted. - ST/40269/2014 - MISC. ORDER No. 41420/2014 - Dated:- 25-8-2014 - Shri Pradip Kumar Das and Shri R. Periasami, JJ. For the Appellant : Shri M. Saravanan, Cons. For the Respondent : Shri P. Arul, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntical issue the Hon ble Calcutta High Court in the case of Infinity Infotech Parks Ltd. Vs Union of India reported in 2013 (31)S.T.R. 653 (Cal.) held that prima facie demand of tax for extended period of limitation would not apply. He also relied upon the decision of the Kerala High Court in the case of K.M. Building Tenants Association Vs Kuthuparamba Municipality reported in 2013 (30) S.T.R.237 (Ker.). He submits that the balance amount of demand of tax is about ₹ 3,00,000/- relating to deemed sale and no service tax is leviable. 3. On the other hand, the learned Authorised Representative on behalf of the Revenue reiterates the findings of the Adjudicating authority. He submits that the Tribunal on an identical issue had consi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... preme Court in the case of P.K. Hospitality Services P. Ltd (supra) directed pre-deposit. For the purpose of proper appreciation, the relevant portion of the said Interim Order is reproduced below:- Leave granted. The appeal will be heard in SLP Paper Books. Additional documents, if any, may be filed by the parties. Having heard the learned counsel for the appellants on the question of stay with regard to the arrears of service tax due as on 30th September, 2011, we direct that on each of the appellants clearing all the arrears as on the said date in three equated instalments, on or before 1st March, 2012, 1st May, 2012 and 1st July, 2012, no coercive steps shall be taken against the appellants for recovery of the said ..... X X X X Extracts X X X X X X X X Extracts X X X X
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