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2015 (1) TMI 188 - AT - Service TaxWaiver of pre deposit - Condonation of delay - Delay in receipt of order - Held that:- On perusal of the COD applications we are of the view that the impugned orders were sent through “Speed Post” which is not a proper service as held by the Hon'ble Bombay High Court in the case of Amidev Agro Care Pvt. Ltd. (supra). As also the Revenue has failed to produce an acknowledgement receipt of the said order therefore, we find that the service of the impugned orders by way of “Speed Post” is not a valid service. Accordingly, the applications for COD in filing the appeals are allowed. Matter is squarely covered by the decision of M/s Reliance Michigan (JV) - [2013 (7) TMI 236 - CESTAT MUMBAI] wherein for the same activity this Tribunal has confirmed the demand against the assessee, therefore, the revenue is having the case on merits. - applicants have failed to make out a case for complete waiver of pre-deposit. Therefore, the applicants are directed to make a pre-deposit the service tax as demanded in the show-cause notices - Partial stay granted.
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