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2018 (5) TMI 489 - AT - Service TaxPre-deposit - non-compliance with time limit - Section 35F of the CEA - Section 35 (1) of CEA - Held that: - Section 35 (1) is in respect of type of appeal which can be filed before the Commissioner (Appeals) and it does not deal with entertaining appeal by Commissioner (Appeals). Section 35F in turns deals only with the entertaining the appeal subject to condition of pre-deposit of seven and half percent - both Sections are Independent and have got no overriding effect on the other - It nowhere prescribes the time limit for making predeposit and the provisions of Section 35 F cannot be read in context of Section 35 (1) as it has got no application. Once the appeal has been filed within the time limit the same cannot be dismissed on the ground of late payment of pre deposit amount. Matter remanded to Commissioner (Appeals) to hear the case on merits - appeal allowed by way of remand.
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