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2014 (12) TMI 835 - HC - Service TaxWaiver of pre-deposit - tribunal refused to waive the pre-deposit - prima facie case is in favor of assessee or not - undue hardship - construct the Petrol Pump, Canopies, Bunks at retail outlet - It was admitted that the service provided by them are covered in the Service Tax net but due to lack of knowledge, they did not charge the service tax against the works done during the year 2004-05, 2005-06 and 2006-07 - Held that:- Power of commissioner (Appeals) to condone the delay beyond 3 months - Held that:- In view of the settled law on the issue that Commissioner (Appeals) has no power to condone the delay in filing the appeal beyond three months after prescribed period of limitation, which is also of three months, no exception can be taken to dismissal of the appeal by the Commissioner (Appeals), as barred by limitation. In view of settled legal proposition, the appellate Tribunal was not left with any authority or jurisdiction to interfere in the matter. In such view of the matter, it cannot be said that the appellant has any prima facie case, much less a strong, prima facie, case for waiver so as to dispense with the pre-deposit of the outstanding demand. Once the appellant did not have any prima facie case, there was no reason or occasion for the Tribunal to consider the issue of any hardship to the appellant in making the deposit. - Decided against the assessee.
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