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2015 (5) TMI 254 - AT - Service TaxRestoration of appeal - Appeal dismissed for the ground of non-payment of the pre-deposit amount directed - Held that:- Commissioner (A) has not discussed the merits of the case and has rejected the appeal on the ground of non-compliance with the requirement of pre-deposit, therefore, considering the submissions of the appellant, I am of the prima facie view that matter should be remanded back to the Commissioner (A) for passing a reasonable and speaking order without insisting on any pre-deposit. Accordingly, the appeal is allowed by way of remand to the Commissioner (A) for passing a speaking order after giving a reasonable opportunity of hearing to the appellant. - Decided in favour of assessee.
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