The High Court examined a Civil Miscellaneous Appeal challenging a predeposit condition imposed by CESTAT regarding service tax on advertisements. The court found the deposit demanding over 50% of the tax was onerous.
Predeposit reduced to Rs. 2,00,000/- to be made within four weeks; subsequent order disposal.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 04.09.2015
CORAM
THE HONOURABLE MR.JUSTICE V.RAMASUBRAMANIAN AND THE HONOURABLE MR.JUSTICE T.MATHIVANAN C.M.A.No.1971 of 2015
M/s AIM Associates Pvt.Ltd.,
rep.by its Director D.Muralidharan
No.31A, Narasimhapuram
Mylapore
Chennai 600 004 ..Appellant/Petitioner/
Appellant
-vs-
1. The Commissioner
Service Tax
Chennai-1 Commissionerate
Chennai 600 034
2. The Customs, Excise and Service Tax
Appellate Tribunal
South Zonal Bench
Chennai ..Respondents/Respondent/
Respondent
Memorandum of Grounds of Civil Miscellaneous Appeal under Section 35-G of the Central Excise Act, 1944 read with Section 83 of the Finance Act, against the miscellaneous order No.40649 of 2015 dated 29.04.2015 made in stay petition No.ST/S/42000/2014 in Appeal ST/41715/2014 on the file of the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai.
JUDGMENT (Judgment of the Court was delivered by V.RAMASUBRAMANIAN, J.)
The assessee has come up with the above appeal challenging a predeposit condition imposed by the CESTAT.
Sd/-
Assistant Registrar(CO)
//True Copy//
Sub Assistant Registrar
ss
To
1. The Commissioner Service Tax
Chennai-1 Commissionerate Chennai 600 034
CTK(CO) EU(23/09/2015)
C.M.A.No.1971 of 2015
2 issues framed by the court
Whether the imposition of a pre-condition deposit of more than 50% of the tax demand is onerous.
Whether the nature of services rendered by the appellant to Indian Railways falls under business support services or business auxiliary services.
1 provisions across 1 enactments
M/s AIM Associates Pvt.Ltd.
The Commissioner Service Tax Chennai-1 Commissionerate
The Customs, Excise and Service Tax Appellate Tribunal South Zonal Bench Chennai
V.Ram子ramanIAN
T.Mathivanan
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
