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2016 (3) TMI 352 - HC - Service TaxWaiver of pre-deposit - whether the amount of ₹ 2,35,00,000/- as directed by the Tribunal was reasonable and justified - import of services towards handling the goods including inspection, sorting etc. - reverse charge - Held that:- After hearing learned counsel for the parties and keeping in view the totality of the facts and circumstances of the case, a sum of ₹ 50 lacs shall be deposited by the appellant within a period of four weeks - It was pointed out that vide order dated 16.7.2015 passed by the Tribunal, the appeal was dismissed for non-compliance of stay order dated 12.5.2015 - Accordingly, the order dated 12.5.2015 is modified whereas the order 16.7.2015 passed by the Tribunal dismissing the appeal of the appellant for non-compliance of the pre-deposit order dated 12.5.2015 is set aside. On deposit of ₹ 50 lacs, the Tribunal shall proceed to adjudicate the appeal on merits expeditiously in accordance with law. - Decided in favor of assessee.
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