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2015 (7) TMI 150 - AT - Service TaxWaiver of pre deposit - translation service and interpretation service - whether the appellant is liable to pay service tax on translation service and interpretation service provided by them - Held that:- Decision in the case of Mayflower Languages Service Pvt. Ltd. [2013 (10) TMI 1239 (CESTAT-Bang.)] would be applicable in respect of translation service. The only difference which we noticed in this case is in the case of Mayflower Languages Service Pvt. Ltd., they have taken expert opinion as to the liability and this was considered while passing the order. In this case there is no such claim made by the appellant. Nevertheless having regard to the fact that according to the learned CA the appellants are partnership firm and after 2006 the business is nowhere functioning and appellants have a financial difficulty, they can pay an amount of ₹ 50,000/-. We consider that if the appellant deposits ₹ 50,000/- that would be sufficient for hearing the appeal. Since the appeal has been dismissed for non-compliance with the Stay Order which required the appellant to deposit the entire amount of service tax and 50% of the penalty, and in our opinion deposit of ₹ 50,000/- would be sufficient, we consider it appropriate that the matter should be remanded to the Commissioner (Appeals) to decide the appeal after the appellant deposits an amount of ₹ 50,000/- without insisting on any further pre-deposit. - Decided conditionally in favour of assessee.
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