Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2013 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (11) TMI 101 - AT - Service TaxWaiver of pre deposit - Section 35F - Held that:- appellant had been directed to make pre-deposit of entire service tax demand confirmed along with interest. The said order does not record any reason for order the pre-deposit except that the appellant had not led any evidence that ordering pre-deposit would cause financial hardship. As held by the Hon'ble High Court of Bombay in the case of CEAT Ltd. [1999 (4) TMI 81 - HIGH COURT OF BOMBAY] & Velcord Textiles [1999 (2) TMI 77 - HIGH COURT OF JUDICATURE AT BOMBAY] and also as clarified by the CBE&C in Circular dated 06/04/2000, the appellate authority has to record a finding and pass a speaking order while considering stay applications - these directions have not been followed. Therefore, the matter has to go back to the lower appellate authority for consideration afresh. Accordingly, we remand the case back to the Commissioner (Appeals) to pass either a speaking order on pre-deposit to be made by the appellants or pass the order on merits on the points raised in the appeal - Decided in favour of assessee.
|