SCA/18338/2007 1/3 JUDGMENT IN THE HIGH COURT OF GUJARAT AT AHMEDABAD SPECIAL CIVIL APPLICATION No. 18338 of 2007 For Approval and Signature: HONOURABLE MR.JUSTICE M.S.SHAH AND HONOURABLE MR.JUSTICE RAVI R.TRIPATHI ========================================= 1 Whether Reporters of Local Papers may be allowed to see the judgment ? 2 To be referred to the Reporter or not ? 3 Whether their Lordships wish to see the fair copy of the judgment ? 4 Whether this case involves a substantial question of law as to the interpretation of the constitution of India, 1950 or any order made thereunder ? 5 Whether it is to be circulated to the civil judge ? ========================================= VISHNUBHAI V. PATEL - Petitioner(s) Versus UNION OF INDIA & 1 - Respondent(s) ========================================= Appearance : MR DV PARIKH for Petitioner(s) : 1, MR HARIN P RAVAL for Respondent(s) : 1 - 2. ========================================= CORAM : HONOURABLE MR.JUSTICE M.S.SHAH and HONOURABLE MR.JUSTICE RAVI R.TRIPATHI Date : 26/02/2008 ORAL JUDGMENT (Per : HONOURABLE MR.JUSTICE M.S.SHAH) RULE. Mr Harin P. Raval, learned Assistant Solicitor General waives service of Rule for the respondents. SCA/18338/2007 2/3 JUDGMENT 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 & 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 & 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. 4. In the facts and circumstances of the case and having regard to the orders passed by the Tribunal in a few other matters which are brought to our notice, we are of the view that the interests of justice would be served if the impugned orders are set aside and SCA/18338/2007 3/3 JUDGMENT the petitioner is directed to pay a sum of Rs.10 lacs as a pre-deposit for hearing the appeal on merits. It is directed accordingly. 5. Accordingly, this petition is partly allowed. The impugned orders dated 12.01.2007 and 21.11.2006 at Annexures-D and C respectively are set aside. The petitioner is directed to pay a sum of Rs.10 lacs by 30.04.2008 as a pre-deposit for hearing Service Tax Appeal No.212 of 2006. Upon such deposit, the balance amount of tax, interest and penalty shall stand waived pending the final hearing of the above-numbered appeal. Rule is made absolute to the aforesaid extent with no order as to costs. [M.S. SHAH, J.] [RAVI R. TRIPATHI, J.] mrpandya*