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2013 (4) TMI 374 - HC - Service TaxStay - erection, commissioning or installation service - 65 (39a) of the Finance Act 1994 as amended. – Commissioner (appeals) oredered party deposit - 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. Therefore, in my considered opinion, there is no merit in this writ petition. However the petitioner made a plea that time may be given for payment of pre-deposit amount. Taking into account the above submissions made by the petitioner, he shall pay the pre-deposit amount as ordered by the respondent in the impugned order, 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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