Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2023 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (3) TMI 1469 - HC - Service TaxSeeking withdrawal of writ application and prefer an appeal before the learned CESTAT - petitioner submits that they would be making the pre-deposit of the balance amount as mandated under Section 35(F) of the amended Excise Act, 1944 - realization of service tax dues - Assessment years 2014-15 and 2015-16 for which two separate proceedings were initiated by the respondent-Joint Commissioner, CGST - HELD THAT:- The writ petition is allowed to be withdrawn. The petitioner is at liberty to approach the learned CESTAT against the impugned orders within a period of 2(two) weeks from today and also make the necessary pre-deposit apart from other statutory compliances for maintaining the appeal. The respondents have already indicated that no coercive steps would be taken for a period of 2(two) weeks from today - However, if no appeal is filed within a period of 2(two) weeks from today, the respondents-Revenue would be at liberty to take steps for realization of the Service Tax dues. The writ petition is disposed of.
|