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2012 (4) TMI 327 - HC - Service TaxNon-compliance of pre-deposit order - SCN was issued – assessee contented that the amounts received were for procuring orders on behalf of their principals which did not constitute taxable service - appeal before the CESTAT – direction to the assessee to make pre-deposit of ₹ 30,00,000/- for entertaining the appeal - Held that:- contracts entered into by the assessee with various parties do not appear to be simply placing orders and earning commission - the credit notes clearly disclose that the Assessee has directly dealt with the goods in lifting providing of the vehicles and delivery of the goods - the decision of the Tribunal in directing the assessee to make predeposit of ₹ 30,00,000/- out of the demand of ₹ 91,07,006/- and dismissing the appeal for non compliance of the predeposit order cannot be faulted – against assessee.
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