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2014 (1) TMI 775 - RAJASTHAN HIGH COURTStay application - Waiver of pre deposit - Commercial or Industrial Construction Services - Held that:- even if the condition of pre-deposit is maintained, its rigour deserves to be brought down and softened to the extent of avoiding undue hardship to the petitioner - respondents are not in a position to dispute the fact that in relation to the principal, i.e., M/s NLC, the imposition of service tax in relation to the activity of road construction was not approved by the Commissioner (Appeals), Central Excise, Jaipur - Appellate Authority in relation to the case of M/s NLC and then, looking to the fact that the petitioner has an arguable case on merits, it appears just and proper that the petitioner be allowed an opportunity of merit-hearing of the appeal without being forced to deposit an amount equal to the principal demand of service tax. Of course, where the matter would require proper adjudication after hearing the parties and otherwise, pre-deposit remains a statutory requirement, subject to the modification as deemed fit and proper in the case of undue hardship, we are of the view that it would serve the cause of justice if the petitioner is directed to deposit of Rupees Ten lacs instead of Rupees Thirty Five lacs - Conditional stay granted.
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