2015 (5) TMI 254 - AT - Service Tax

Restoration of appeal - Appeal dismissed for the ground of non-payment of the pre-deposit amount directed - Held that - Commissioner (A) has not discussed the merits of the case and has rejected the appeal on the ground of non-compliance with the requirement of pre-deposit, therefore, considering the submissions of the appellant, I am of the prima facie view that matter should be remanded back to the Commissioner (A) for passing a reasonable and speaking order without insisting on any pre-deposit. Accordingly, the appeal is allowed by way of remand to the Commissioner (A) for passing a speaking order after giving a reasonable opportunity of hearing to the appellant. - Decided in favour of assessee.

Summary

Issues: Appeal against disallowance for non-compliance with pre-deposit requirement.

Analysis:
The appeal was filed against an order disallowing the appeal due to non-compliance with the pre-deposit requirement. The appellant argued that the case is similar to a previous Tribunal decision not considered by the Commissioner. The appellant cited several decisions to support their case. The Tribunal noted that the Commissioner did not discuss the merits of the case but rejected the appeal based on non-compliance with the pre-deposit requirement. The Tribunal found merit in the appellant's arguments and decided to remand the matter back to the Commissioner for a reasonable and speaking order without insisting on any pre-deposit. The appeal was allowed for remand to the Commissioner for a fresh decision after providing a reasonable opportunity of hearing to the appellant.