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TMI Blog2015 (5) TMI 417X X X X Extracts X X X X X X X X Extracts X X X X ..... of the bus terminus and is also levying charges on various accounts on the buses which are entering the said terminus. The amounts which are being collected are prima facie on the basis of a contractual obligation whereas in the case which is being relied upon, there is a difference and the stay was granted on the ground that it was a statutory fees which was being collected. It was, in such circumstances, the discretion has been exercised in favour of the appellant therein and merely because the words used are similar, namely, the 'Adda Fees', would not be a ground to grant the benefit of exemption from pre-deposit, as has been rightly argued by counsel for the Revenue. Appellant is not alleged to be suffering from any undue hardship, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... posit of the service tax component of ₹ 1,70,91,927/- plus proportionate interest, excluding the quantum of penalty in total. The said order was sought to be modified, which application was dismissed vide the second order dated 28.11.2014. 2. The appeal is admitted on the following question of law which has been sought to be raised, apart from other questions: Whether, on the facts and in the circumstances of the case, the Hon'ble CESTAT is correct in dismissing the application for modification of the stay order dated 13.11.2013 and directing the Appellant to make pre-deposit of entire amount of service tax of ₹ 170,91,927 plus the proportionate interest, when a coordinate bench (in which the Technical Member is commo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... covery of cost of construction and maintenance and the activity fell under 'Commercial or Industrial Construction', which is exempted from the levy of service tax. 5. The adjudicating authority, vide order date 19.10.2012 (Annexure A-7), came to the conclusion that the 'Adda Fees' has been charged as per the agreement, from various bus operators and transporters, in lieu of providing various facilities of embarking/disembarking the passengers. It was, accordingly, held that the activities carried out by the appellant were not taxable, in such circumstances. It was also noticed that the parking facilities of buses and other vehicles had been done on the open land and parking fees was charged on the basis of time duration f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rections of State of Punjab and therefore, could not be held to be at par with the fees which was being collected as concessionaire arrangement. A similar reliance was placed upon the judgment of the Tribunal rendered in IDAA Infrastructure Pvt.Ltd. Vs. CST, Mumbai 2014 (34) STR 87, wherein it was held that the circular, which was the subject matter of consideration in the said appeal, had clarified that there was no liability to pay service tax on the toll charges collected by the appellants. Accordingly, the review application was dismissed, which is now subject matter of the present appeal. 8. Counsel for the appellant has vehemently submitted that in similar circumstances, the Technical Member of the Tribunal was common and was also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the stay was granted on the ground that it was a statutory fees which was being collected. It was, in such circumstances, the discretion has been exercised in favour of the appellant therein and merely because the words used are similar, namely, the 'Adda Fees', would not be a ground to grant the benefit of exemption from pre-deposit, as has been rightly argued by counsel for the Revenue. The Tribunal has rightly distinguished the case and secondly, the appellant is not alleged to be suffering from any undue hardship, as such. The discretion which has, thus, been exercised by the Tribunal in directing only payment of service tax demand besides remittance of interest, cannot be said to be unjustified, in any manner and the interest ..... X X X X Extracts X X X X X X X X Extracts X X X X
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