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2015 (10) TMI 632 - HC - Service TaxWaiver of Pre-deposit – Services rendered for erection of telecommunication towers and repair and maintenance of existing towers for various telecommunication companies - Dispute arises with regards to the quantum of pre-deposit - Appellant contended that pre-deposit as directed by the Commissioner (Appeals) was unfair and excessive, still deposited some amount – Revenue held amount as directed by the Commissioner (Appeals) was reasonable and justified - Held That:- appellant has already deposited a sum of ₹ 5 lacs - Ends of justice would be met if the Commissioner (Appeals) is directed to hear the appeal on merits without insisting for pre-deposit of the remaining amount – Partial stay granted.
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