TMI Blog2014 (7) TMI 848X X X X Extracts X X X X X X X X Extracts X X X X ..... es at the time of remuneration received towards service provided as no amount has been received by the appellant, therefore, appellant has made out a case for waiver of pre-deposit - matter remanded back - Commissioner (Appeals) to decide the issue on merits without insisting on pre-deposit - stay granted. - ST/89876/13-Mum - Final Order No. A/806/2014-WZB/C-I(CSTB) - Dated:- 2-6-2014 - Ashok ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rovided for the period May 2006 to March 2011. The Adjudicating authority confirmed the demand of service tax along with interest and penalty. The appellant challenged the said order before the Commissioner (Appeals) who directed the appellant to make pre-deposit of entire service tax which appellant failed to do so. Therefore, the appeal was dismissed for non-compliance of the provisions of secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax liability arises at the time of remuneration received towards service provided as no amount has been received by the appellant, therefore, appellant has made out a case for waiver of pre-deposit. Accordingly, we waive the requirement of pre-deposit of impugned demand. 6. Further, we find that the impugned order has not been passed on merits by the ld. Commissioner (Appeals). Therefore, it w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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