SOUMITRA PAL,J. - (1.) Affidavit of service filed today be kept on record.
(2.) In this writ petition the petitioner has challenged the order dated 25th April, 2011 passed by the Customs, Excise and Service Tax Appellate Tribunal, East Regional Bench, Kolkata, directing the applicant therein, that is, the writ petitioner to deposit a sum of Rs. 50 lakhs as pre-deposit on the ground that such order has been passed without going into the question whether the project in question was a turnkey project or whether the service was for other project activities.
(3.) It is submitted by Mrs. Bhattacharya, learned advocate appearing on behalf of the petitioner, that since his client, a government undertaking and a sick company, had undertaken the project on a turnkey basis and as service taxes have been imposed with effect from 1st June, 2007, period of limitation under Section 73 of the Finance Act, 1994 cannot be extended to the petitioner. It is submitted that though in an application for waiver of pre-deposit the Tribunal should have considered whether the prima facie case has been made out or not, however, it is evident from paragraph 5 of the order impugned that the Tribunal has reached a finding and/or conclusion that the petitioner is liable to pay service tax and, therefore, the order dated 25th April, 2011 passed by the Tribunal cannot be sustained.;