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2015 (10) TMI 1579 - HC - Service TaxWaiver of Pre-deposit with interest and penalty – whether tribunal has erred in directing pre-deposit – Appellant contends that such PSU’s are not called for pre-deposit but interest of justice is protected by taking an undertaking or bond – Respondent contends that appeal does not involve any substantial question of law and discretion found at initial stage need not be interfered. Held That:- Observations made by the Tribunal are tentative and only for the purpose of disposal of the application seeking waiver of condition of pre-deposit and beyond that, Court shall not influence the Tribunal while deciding the Appeal finally – Time to deposit the sum extended – Decided in favour of Revenue.
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