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2015 (8) TMI 689 - HC - Service TaxWaiver of pre deposit - whether the appellant should be made to comply with the order of the Tribunal by depositing ₹ 1 crore more or not - Held that:- Tribunal had relied upon its earlier order dated 31.12.2014, to come to the conclusion that the balance of convenience was in favour of the revenue. But, the Tribunal has omitted to see that the earlier order dated 31.12.2014 had actually been set aside by this Court by the order dated 26.02.2015. Once the order is set aside and the matter is remanded, the Tribunal was obliged to look into the issue afresh. It is relevant to note that the earlier order dated 31.12.2014 was passed, in the absence of the counsel for the appellant. Therefore, placing reliance upon the earlier order was erroneous. - order of the Tribunal is set aside - Amount of pre deposit reduced - Decided partly in favour of assessee.
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