SHOPPERS STOP LIMITED Vs. COMMISSIONER

JUDGEMENT

(1.) This appeal under Section 35G of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1983 ("the Act") challenges the order dated 21 March 2013 [2013 (32) S.T.R. 710 (Tribunal)] passed by the Customs, Excise and Service Tax Appellate Tribunal ("the Tribunal"). The impugned order dated 21 March 2013 of the Tribunal, passed on application for dispensing with pre-deposit of duty and penalty, directed the appellant to pre-deposit an amount of 50% of the service tax demand of Rs. 3,44,45,034/-. This deposit was a condition precedent for the purposes of entertaining the appellant's appeal before it, from the order dated 14 March 2012 of the Commissioner of Service Tax. At the request of the Counsel for the parties the appeal is being disposed of at the stage of admission.

(2.) The appellant is in the business of operating and running of retail stores where goods of various brands are sold under one roof. The appellant grants concession to various concessionaires for display, demonstration and sale of the products in its retail stores. The consideration received by the appellant from the concessionaires is a percentage of the value the goods sold subject to certain minimum amount.

(3.) During the period from 1 May 2006 to 31 May 2007 the appellant received consideration of Rs. 2,78,68,505/- from various concessionaires. However, no service tax was paid as according to the appellant the above activity was not chargeable to service tax.