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2015 (6) TMI 1022 - HC - Service TaxWaiver of pre-deposit - Issue of limitation - No finding on the issue of limitation raised by the appellant and it was without dealing with that contention that the appellant was ordered to deposit ₹ 1 crore by the Tribunal - Held that:- the order of the Tribunal itself shows that the appellant himself had admitted that 35 lakhs of the service tax demanded was for the normal period. This, therefore, mean that the issue of limitation, though not considered by the Tribunal, cannot have any relevance in so far as this 35 crores is concerned. Therefore, appellant is directed to deposit ₹ 35 lakhs within four weeks from today and report compliance before the Tribunal. Subject to deposit, pre deposit of the balance due under the order impugned before the Tribunal will stand dispensed with. The order of the Tribunal will stand set aside. - Appeal disposed of
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