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2012 (11) TMI 527 - AT - Service TaxWaiver of pre-deposit – Held that:- While deciding the stay application it is to be borne in mind whether the assessee is having any prima facie case, whether balance of convenience lies in their favour or not, and thereafter, it is to be seen whether irreparable loss of revenue will be caused to either sides. The three basic principles have not been considered and he has asked them to make a pre-deposit of the entire demands on the plea that they have not pleaded financial hardship. Instead of going through the financial hardship, first, while deciding the stay application, it is the duty of the Commissioner (Appeals) to consider whether the adjudicating authority is having the jurisdiction to decide the issue or not, which was not considered - As the stay application has not been decided on merits of the case, therefore, the order of dismissal of the appeal is not sustainable in the eyes of law
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