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2014 (8) TMI 101 - HC - Service TaxWaiver of pre-deposit - Commercial Training and Coaching Services - training provided in writing codes using languages like UNIX or Oracle or Java - appellant directed to make a pre-deposit of ₹ 35,00,000/- by the tribunal - Held that:- It is true that on merely establishing a prima facie case, interim order of protection should not be passed. But if on a cursory glance it appears that the demand raised has no legs to stand on, it would be undesirable to require the assessee to pay full or substantive part of the demand. Petitions for stay should not be disposed of in a routine manner unmindful of the consequences flowing from the order requiring the assessee to deposit full or part of the demand. Taking note of the fact that the appellant had already paid a sum of ₹ 7,95,612/- towards tax, the appellant shall make a pre-deposit of ₹ 15,00,000/- (Rupees Fifteen Lakhs only) - the order of the Tribunal dated 14.5.2013 dismissing the appeal for non-compliance of the stay order set aside and the appeal restored to the file of the Tribunal - Decided partly in favor of assessee.
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