2015 (10) TMI 520

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..... f tax is onerous - Order of the Tribunal modified – Stay granted partially. - C.M.A.No.1971 of 2015 - - - Dated:- 4-9-2015 - Mr. V. Ramasubramanian and Mr. T. Mathivanan, JJ. For the Petitioner : Mr. K.S. Natarajan For the Respondent : Mr. A.P. Srinivas Senior Panel Counsel JUDGMENT (Judgment of the Court was delivered by V.RAMASUBRAMANIAN, J.) The assessee has come up w .....

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..... digital boards in railway stations. The case of the appellant is that persons who display their advertisements in the display boards of the railways, pay the charges directly to the railways and the appellant takes a commission. 5. In view of the above said contention, we are of the view that the imposition of a pre-condition deposit of more than 50% of the tax demand is onerous. Therefore the .....

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