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TMI Blog2015 (12) TMI 677X X X X Extracts X X X X X X X X Extracts X X X X ..... in all the stay petitions filed prior to 06/08/2014, the direction to deposit should be limited to 10% of the confirmed demand of tax. The Hon'ble High Court only took note of the amended provisions and in that particular case reduced the amount of deposit to 10%. However there is no law declared by the Hon'ble High Court that in the stay petitions filed prior to 06/08/2014, the amount of deposit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ne 2011 by raising a show-cause notice dt. 23/04/2013. Learned advocate appearing for the appellant explains that they are providing two different types of services to M/s. Kudremukh Iron Ore Company Ltd. (KIOCL) i.e. one for loading and unloading of ores from railway wagons using tippers, heaping and stacking in the yard and their transportation of the unloaded material from the railway wagon usi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appeal No. 1/2015 wherein, while dealing with a writ petition against the Tribunal's order for pre-deposit of 50% of the confirmed demand, Hon'ble High Court has taken note of the amended provision of Section 35F and have reduced the quantum of deposit to 10%, even in respect of appeals filed before 06/08/2014, when the said Section 35F was amended. 2. Learned AR appearing for the Reve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the confirmed demand of tax. The Hon'ble High Court only took note of the amended provisions and in that particular case reduced the amount of deposit to 10%. However there is no law declared by the Hon'ble High Court that in the stay petitions filed prior to 06/08/2014, the amount of deposit should be limited to 10%. Otherwise also, the said decision would not be applicable to the fact ..... X X X X Extracts X X X X X X X X Extracts X X X X
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