Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2013 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (3) TMI 471 - HC - Service TaxWrit petition against the order of CESTAT dispensed with the pre-deposit of the amount over and above ₹ 5,00,00,000/- i.e., to the extent of ₹ 21,00,00,000/- deposit was dispensed with and the Tribunal directed the appellant to deposit only a sum of ₹ 5,00,00,000/- held that:- the judgment of the Supreme Court in Benara Valves Ltd. v. CCE [2006 (11) TMI 6 - SUPREME COURT OF INDIA] is attracted to the facts of the case, as the Tribunal considering the prima facie nature of the appeal has also examined the financial position of the assessee. - the conduct of the assessee in seeking an order under Section 35F of the Act taking the benefit of an order and further seeking extension of time and later on turning around and filing writ petitions and appeals under Section 35G of the Act is neither bona fide conduct nor one to be encouraged. Pre-deposit is a rule and dispensation is an exception in terms of Section 35G of the Act and in the present case, while on merits substantial relief had been granted by the Tribunal, it is not as though the assessee was not granted any relief at all. - Writ petition dismissed - Against assessee.
|