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2015 (9) TMI 1096 - AT - Service TaxWaiver of pre deposit - Section 35F - Penalty u/s 77 - Held that:- In this appeal the LAA has dismissed the appeal for non-compliance of predeposit, even though appellate authority mentioned that appeal is decided on merit. The appellate authority has not discussed the issue on merits and dismissed the appeal for non-compliance. Therefore the case to be remitted to L.A.A. We also find that appellant made a submissions before the lower authorities on limitation which was not examined. Taking into overall facts and circumstances, we direct the appellant to make a deposit of ₹ 5,00,000 within 8 weeks and to report compliance by 19.8.2015. Upon compliance, they shall produce the proof of deposit before Commissioner (Appeals) who shall decide the appeal on merits - Decided in favour of assessee.
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