2015 (7) TMI 820 - HC - Service Tax

Waiver of pre deposit - Commercial training or coaching - Computer Training Services - Held that - Petitioner had deposited Rs. 40, 00, 000/- as pre-deposit on two dates namely Rs. 32, 00, 000/- on 31/1/2015 and Rs. 8, 00, 000/- on 13-2-2015 even though the Tribunal had granted only six weeks to comply with the said condition of pre-deposit. Considering the fact that the petitioner was pursuing the matter by way of appeals before us we condone the delay on the part of the petitioner in complying with the said condition of pre-deposit and direst the Tribunal to take up the appeals on merits and proceed further in accordance with law. - petitions are disposed of.

Summary

The High Court of Madras clarified a judgment from 14-11-2014, where appeals were dismissed for not complying with pre-deposit orders. The petitioner deposited Rs. 40,00,000 in two installments, and the court allowed the appeals to proceed on merits despite the delay. The judgment stands modified accordingly.