VISHNUBHAI V PATEL Vs. UNION OF INDIA

JUDGEMENT

(1.) RULE. Mr Harin P. Raval, learned Assistant Solicitor General waives service of Rule for the respondents. In the facts and circumstances of the case, this petition is taken up for final disposal today.

(2.) THIS petition is directed against the order dated 12. 01. 2007 passed by the Customs, Excise and Service Tax Appellate Tribunal, Ahmedabad Bench dismissing Service Tax Appeal No. 212 of 2006 on the ground of non-compliance with the order requiring pre-deposit of Rs. 15 lacs which order was earlier passed on 21. 11. 2006 on Stay Application of the petitioner Company.

(3.) THE petitioner Company filed appeal against the Order-in-Original dated 19. 04. 2006 confirming the levy of service tax to the tune of Rs. 33,94,024/- in respect of Tour Operator and Rent-a-cab services provided by the petitioner during the period from 01. 04. 2000 to 31. 05. 2004. Against the said liability, the petitioner had already paid an amount of Rs. 2,55,224/- and therefore, the balance amount of Rs. 32,00,391/- was ordered to be recovered. The authority also imposed penalties on the petitioner at the rates indicated in the Order-in-Original.