Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2013 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (3) TMI 607 - HC - Service TaxWaiver of pre-deposit - tribunal has ordered a deposit of 50% of the tax due in its order [2014 (1) TMI 508 - CESTAT MUMBAI] - The contention of the Appellant is that the entirety of the proceeds consist of what is realized from a purely a trading activity namely sale of vehicles and no service has been provided. - Held that:- At this stage, prima facie, it would not be either appropriate or proper for the Court to enter upon a disputed factual issue particularly in view of the fact that a prima facie view on the facts has been taken by the Tribunal. No financial hardship was shown. Hence, having regard to the parameters of the jurisdiction of this Court under Section 35(G) of the Central Excise Act, 1944, we do not find any error in the order of the Tribunal requiring a pre-deposit of 50% of the tax liability. - No relief - Decided against the assessee.
|