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2013 (3) TMI 39 - ALLAHABAD HIGH COURTBusiness of printing & fabrication of readymade advertisement material - imposition of service tax on the goods - Tribunal directed to deposit Rs.7 Lakhs as pre-deposit within a period of eight weeks and further directed to waive off the balance of dues subject to pre-deposit of balance - applicant submits that the Tribunal decided the matter without considering the financial stringency shown in the affidavit in support of the application for interim relief - Held that:- While entertaining the appeal, the Tribunal is required to look into the prima facie merit of the case as well as financial condition of the appellant.Further, the Tribunal is required to consider the relevant factor like financial hardship and other relevant facts because the condition of deposit will make the purpose of filing of appeal itself nugatory. Appeal is partly allowed - The order passed by the Tribunal is modified to the extent that in case the appellant deposits 10% of the assess amount as pre-deposit for entertaining the appeal within a period of three months from today, the Tribunal shall consider the appeal on merit and decide it, expeditiously, in accordance with law.
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