2016 (2) TMI 70

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..... d report compliance on 26.05.2016. - stay granted partly.
R Periasami, Member (T) And P. K. Choudhary, Member (J) For the Appellant : Mr. Selvakumar, Advocate For the Respondent : Mr. B. Balamurugan, AC (AR) ORDER Order Per: R. Periasami The appellant filed this appeal along with stay application on 10.02.2014 and the stay application was listed for hearing on several occasions viz., 25.02.2015, 11.3.15, 27.04.15, 28.04.15, 15.5.15 and 9.7.15. On every occasion the Ld. Advocate appearing on behalf of the appellant sought for time on one ground or the other that their senior counsel is pre-occupied in the Hon'ble high Court. Again it was listed on 09.07.2015 and this Bench has given last chance to the Counsel and the case has b .....

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..... ve complied. He relied on the Hon'ble High Court of Madras order in the case of Tiruppattur municipality Vs. CST, Chennai-III - 2014-TIOL-2312-HC-MAD-ST and also relied on the Tribunal's miscellaneous order No. 42469/2014 dated 23.12.2014 in the case of Commissioner of Erode Municipal Corporation Vs. CCE . 4. After hearing and on perusal of the records we find that there is no dispute on the fact that the appellant provided 'Renting of Immovable Property' service and on identical issues of other Munipalities, this Tribunal Bench had consistently ordered pre-deposit on 'Renting of Immovable Property Service' based on the Hon'ble Supreme Court ruling on 'Renting of immovable properties. The Ld. AR relied on the decision o .....

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..... due as on 30 th September, 2011, we direct that on each of the appellant's clearing all the arrears as on the said date in three equated instalments, on or before 1 st March, 2012; 1 st May 2012 and 1 st July, 2012 no coercive steps shall be taken against the appellants for the 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 recover the entire amount in arrears forthwith." 10. In the light of the above, we are not inclined to set aside the order of the Tribunal. However, following the above said decision of the Supreme Court, we are inclined to modify the order of the Tribunal. Accordingly, we p .....

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