M/S Cobra Personnel And Intelligence Services Rep. Thr. The Proprietress Mrs. Filomena S. Vaz v. Commissioner Of Customs, Central Excise And Service Tax

IN THE HIGH COURT OF BOMBAY AT GOA

CIVIL APPLICATION NO. 161 OF 2014 IN SERVICE TAX APPEAL NO. 1 OF 2014 M/S COBRA PERSONNEL AND INTELLIGENCE SERVICES REP. THR.

THE PROPRIETRESS MRS. FILOMENA S.

VAZ ... Applicant

Versus

COMMISSIONER OF CUSTOMS, CENTRAL EXCISE AND SERVICE TAX ... Respondent Mr. Rajiva Srivastava, Advocate for the Applicant. Mr. C. A. Ferreira, Asst. Solicitor General of India, for the Respondents.

Coram:- F. M. REIS & K. L. WADANE, JJ.

Date:- 11th February, 2015 P.C.

Heard Shri Srivastava, learned Counsel appearing for the Applicant and Shri Ferreira, learned Asst. Solicitor General, appearing for the Respondents.

2. This is an application for interim reliefs seeking for restraint Order against the Respondents from taking any steps to enforce the recovery pursuant to the impugned Order dated 19.09.2013.

3. Taking note of the averments in the application with regard to the financial difficulties of the Applicant and, in the interest of justice,

CA/161/2014 we suspend the operation of the Order dated 19.09.2013 subject to the Applicant furnishing a Bank Guarantee of a Nationalised Bank to a sum of Rs.7,00,000/- within four weeks from today initially for a period of one year and such Bank Guarantee shall be kept alive until the disposal of the above Appeal. Besides, for the remaining amount as per the impugned Order, the Applicant shall furnish a Security Bond to the satisfaction of the Registrar (Judicial) of this Court within four weeks from today.

4. Application stands disposed of.

K. L. WADANE, J.

F. M. REIS, J.

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