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2015 (9) TMI 890 - HC - Service TaxWaiver of pre deposit - Best Judgment assessment - Section 72 - Failure by the Appellant to furnish complete particulars despite repeated opportunities - Held that:- Returns in Form ST-3 filed online by the Appellant was rejected by the computer on the ground of some error and was not re-filed till after a Show Cause Notice was issued to the Appellant on 18th October, 2012 - Court finds that the Appellate has raised serious objections against the order of the CC on merits. In particular, the Appellant is aggrieved by the manner in which inferences were drawn by the CC with respect to the details furnished by it. The Court is of the view that contention of the Assessee that it did furnish the full particulars requires a detailed examination on merits. - pre deposit of ₹ 78 lakhs as ordered by the CESTAT is harsh and in the interests of justice a sum of ₹ 25 lakhs should instead be directed to be paid by the Appellant as pre-deposit - Partial stay granted.
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