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2014 (7) TMI 667 - GUJARAT HIGH COURTWaiver of pre deposit - Demand of service tax - Imposition of penalty and interest - Held that:- if the petitioner is directed to deposit the demand of service tax with interest as pre-deposit and penalty imposed under Sections 75A, 78, 76 of Chapter V of the Act is waived and the appeal is decided and disposed on its own merits, it will meet the ends of justice. We apprehend that if the petitioner deposits the entire amount with penalty imposed under Sections Sections 75A, 78, 76 of Chapter V of the Act, it would cause undue hardship to the petitioner. - However, parties do not invite any further reasoned order if the tribunal is directed to decide the appeal preferred by the petitioner on deposit of the entire demand of service tax with interest as pre-deposit and the penalty imposed under Sections Sections 75A, 78, 76 of Chapter V of the Act is waived. Impugned order passed by the tribunal dated 29/11/2013 dismissing the appeal preferred by the petitioner is hereby quashed and set aside and it is directed that, on deposit of the entire demand of service tax i.e. ₹ 5,53,367/- with interest levied by the original authority while passing the Order in Original as pre-deposit within a period of eight weeks from today, the tribunal is directed to decide and dispose of the appeal preferred by the petitioner in accordance with law and on its own merits. The deposit of penalty imposed under Sections Sections 75A, 78, 76 of Chapter V of the Act is hereby waived - Decided conditionally in favour of assessee.
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