TMI Blog2014 (9) TMI 674X X X X Extracts X X X X X X X X Extracts X X X X ..... f facts and circumstances, the delay in deposit of the amount is condoned. - Appeal restored before tribunal. - CWP No. 11886 of 2012 - - - Dated:- 3-9-2012 - Ajay Kumar Mittal and G.S. Sandhawalia, JJ. Shri Sanjay Verma, Advocate, for the Petitioner. Shri Sukhdev Sharma, Advocate, for the Respondent. ORDER Challenge in this writ petition is to the order dated 16-9-2011 (Anne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... modernization of T/C Samalkha. The audit party found that the petitioner was not holding Service Tax registration for providing such construction services whereas the services rendered by him were taxable services. On 18-6-2008, the petitioner received a letter for providing details of the last five years of all the services provided by him and the payments received by him. The petitioner vide le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng with the stay application before the Tribunal. On 18-7-2011, while adjudicating the stay application, the Tribunal had allowed the waiver of pre-deposit to the extent of 50% and remaining 50% was to be deposited within a period of four weeks from the date of receipt of order and compliance was to be reported on 16-9-2011. On 16-9-2011, neither the petitioner appeared nor any compliance was inti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7; 2 lacs would cover 50% of the amount as ordered by the Tribunal. The said draft is ordered to be handed over to the learned counsel for respondent Nos. 3 and 4 against receipt. In such circumstances, the condition of pre-deposit of 50% of the Service Tax as directed by the Tribunal stands complied with though belatedly. Keeping in view the totality of facts and circumstances, the delay in depos ..... X X X X Extracts X X X X X X X X Extracts X X X X
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