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2013 (5) TMI 512 - AT - Service TaxCross-objections filed before Commissioner (Appeals) against service tax demand - whether be treated as an appeal filled? - Held that:- Favour in the argument of DR that assessee has not been able to show any provision of law indicating that cross-objection can be filed before Commissioner (Appeals), in lieu of the statutory appeal. If such cross-objections are held to be appeals filed before Commissioner (Appeals), the period of limitation prescribed under law would get circumvented and as such such cross-objections cannot be held to be appeals. As the appellant have not challenged the confirmation of demand of ₹ 2.33 lakhs approximately,they should be directed to deposit the same within a period of eight weeks. At submitted that assessee have already deposited an amount of ₹ 75,000/- The said deposit made by them would be adjusted towards the deposit of ₹ 2.35 lakhs.
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