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2015 (8) TMI 690 - HC - Service TaxWaiver of Pre deposit - Broadcasting Service - Assessee contends that the appeal should be heard on merits - Held that:- There can be no rule of universal application in such matters and the order has to be passed keeping in view the factual scenario involved. In the facts of the present case, we find that there has been certain payments made after the issuance of show cause notice as against the demand and the Adjudicating Authority has given certain benefits. After taking note of the plea of no service tax liability, we find that the Original Authority has revised the cum tax value. - there appears to be an element of justification in the assessee's plea that the demand of tax liability has to be considered by the Tribunal on merits - force in the plea of the appellant regarding undue hardship and financial difficulty in pursuing the appeal on payment of the pre-deposit as ordered by the Tribunal. Matter remanded back - Partial stay granted.
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