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2016 (7) TMI 365 - HC - Service TaxWaiver of pre-deposit - Maintainability of writ petition against the order confirming the demand of service tax with interest and penalty - alternative appellate remedy - the submission of the learned counsel for the petitioner is that the petitioner should be permitted to go before the Tribunal with a direction to the Tribunal to take up the stay application, thereby bypassing the pre-deposit condition, which has been made mandatory with effect from 6.8.2014. Held that:- this Court is of the view that the relief sought for to direct the petitioner to approach the Tribunal and file a stay application with a further direction to the Tribunal to hear the same thereby waiving the condition of pre-deposit of 7.5%, cannot be acceded to. - Accordingly, the writ petition is dismissed as not maintainable. - Decided against the petitioner.
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