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2013 (3) TMI 357 - HC - Service TaxSevere hardship - as per the assessee order of confirmation of the impugned demand towards Service Tax with interest and penalty and the impugned order calling upon the petitioner to make pre-deposit amount of ₹ 10 lakhs, is on the higher side - Held that:- With regard to the undue hardship and other difficulties expressed by the petitioner, much less what is now claimed, the respondent himself has come to a conclusion while ordering the pre-deposit amount with a lenient approach to reduce it to 10 lakhs to be paid in cash as against ₹ 13,02,384/- + ₹ 20,95,992/- towards Service Tax with interest and penalty. Therefore, there is no merit in this writ petition. However taking into account the submissions made by petitioner he shall pay the pre-deposit amount as ordered within a period of two weeks from the date of receipt of a copy of this order, and on such payment, the respondent shall dispose of the appeal itself, on merits and in accordance with law, within a period of four weeks thereafter.
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