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2017 (3) TMI 1415 - HC - Service TaxRestoration of appeal - dismissal of appeal due to non-deposit of the outstanding service tax amount of ₹ 23,12,868/- within a period of eight weeks therefrom as pre-deposit - appellant submitted that the present pre-deposit requirement is 7.5% of the demand. The demand could not be said to be more than ₹ 23,12,868/- and, after the amendment, 7.5% of that could only be insisted upon as predeposit for the purposes of hearing of the appeal - Held that: - the appellant was ready and willing to put in the deposit of 7.5% of ₹ 23,12,868/- as pre-deposit for the purposes of hearing of the appeal - appeal restored with direction upon the appellant to deposit 7.5% of ₹ 23,12,868/- being the sum of ₹ 1,73,465/- within two weeks - appeal allowed - decided partly in favor of assessee.
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