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2017 (10) TMI 30 - HC - Service TaxSeeking Credit of pre-deposit made during the earlier round of appeal with the second round of appeal - Non-payment of service tax - case of the appellants is that substantial period of alleged non-payment of service tax overlapped between the two show cause notices - Held that: - once the Tribunal set aside the orders passed by the adjudicating authority and by its order dated 07.10.2015 remanded the proceedings for fresh consideration and disposal by the said authority, no demand survived against the agency or the Company in connection with the said proceedings. In that view of the matter, the department cannot hold on to the pre-deposit made by the noticees - It is an undisputed position that by way of pre-deposit the Company had deposited a sum of ₹ 32 lakhs before the department during the pendency of appeal before the Tribunal and the agency had deposited a sum of ₹ 43 lakhs. These amounts would have to be given credit to the appellants for the purpose of fulfillment of the pre-deposit requirement as per the present statutory provisions for maintaining their appeals before the Tribunal - The tax appeals of the appellants, agency as well as the Company, before the Tribunal are revived.
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