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2011 (7) TMI 203 - AT - Service TaxWaiver of pre deposit - When the time given for pre-deposit ran out, the Commissioner (Appeals) dismissed the assessee s appeal on the ground of non-deposit without going into the merits of the case - The appellant claims that the entire amount of service tax with interest was paid in the wake of audit objections, barring an amount of Rs 2,362/- and, in support of this claim, the appellant has filed a reconciliation statement accompanied by the Chartered Accountant s certificate - assessee had not built up such a case, nor had they filed any reconciliation statement or certificate of their Chartered Accountant - Appeal is allowed by way of remand
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