Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2014 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (2) TMI 1255 - HC - Service TaxValidity of Tribunal's order - Waiver of pre-deposit - Non-appearance of counsel of appellant - Order passed ex-parte as there was no application for adjournment and there many adjournments before to make pre-deposit a sum being entire amount of service tax demanded - Held that:- the case was adjourned for the purpose of furnishing certain materials. However, the nature of such materials is not placed before this Court. Be that as it may, the reason assigned for non-appearance, prima facie appears to be genuine in the absence of any rebuttal for the same. Therefore, in order to given an opportunity to the assessee and in the interest of justice, we deem it appropriate that the Tribunal should hear the assessee on merits on the miscellaneous application. Therefore, the impugned order is set aside and the matter is remanded back to the Tribunal. - Appeal allowed by way of remand
|