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2013 (9) TMI 668 - HC - Service TaxNoncompliance of the Order of Pre-deposit – Held that:- The appellant could not comply with the order passed by the Commissioner [Appeals] as well as the order passed by the Tribunal of predeposit due to financial crunch - The financial difficulty/financial position of the appellant was evident from the balance sheet of the appellant, which was placed on the record - It appeared that in the meantime, a substantial amount towards tax liability was already recovered by the Department - The appellant was ready and willing to deposit balance amount towards tax liability to show its bona fides - The appellant was also ready and willing to pay reasonable cost for remanding the matter to the first appellate authority - Further deposit as balance tax liability and deposit towards cost if the impugned orders were quashed and the matter was remanded to the appellate authority to consider the appeal of the appellant on merits, it will meet with the ends of justice. The amount already recovered by the Department from the appellant be treated as recovery of service tax from the appellant, payable under the order in original - On deposit of the aforesaid amount, the appellant to submit an appropriate application before the original authority to defreeze the bank accounts and the appropriate authority was directed to defreeze the bank accounts which were already ordered to be freezed.
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