BHARAT SANCHAR NIGAM LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) BY order dated 13th September, 2011 we had allowed the proposed amendment to be carried out within one week from the date of the order. The learned advocate has not carried out the order. The amendment may be carried out within one week from today, failing which the amendment shall stand refused.

(2.) THIS application under Article 226 of the Constitution has been filed by M/s. Bharat Sanchar Nigam Ltd., a Public Sector Corporation of the Central Government, against the order dated 28th March 2011 made by the Central Excise and Service Tax Appellate Tribunal, East Regional Bench, Kolkata (hereinafter referred to as "the Tribunal") in Service Tax Appeal No. 86 of 2008 against the demand of service tax of more than Rs. 5,00,00,000/ - for the financial years 2003 -2004 and 2004 -2005. The petitioner preferred above appeal before the Tribunal. Pending the same, the petitioner prayed for stay of the demand. By the impugned order, the Tribunal has granted stay against the demand on condition that the petitioner paid Rs. 1.5 crores against the outstanding demand within 8 weeks from the date of the order. Admittedly, the petitioner did not deposit the sum of Rs. 1.50 crores. Eventually, the appeal has been dismissed by order dated 20th June, 2011. The petitioner has also challenged the said order dated 20th June, 2011 by amending the writ petition.

(3.) A similar challenge was made by the petitioner in C.W.J.C. No. 10529 of 2011 in respect of the similar demand. The writ petition has been rejected by us on 8th July, 2011.