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2017 (6) TMI 279 - HC - Service TaxMaintainability of appeal - time limitation - delay in collection of pre-deposit - Held that: - The petitioner is a creature of a statute and is bound to provide security to Government Institutions. Petitioner has also relied upon various decisions of different Tribunals where the petitioner was not liable to pay service tax. Considering the nature of service being provided by the petitioner, the learned counsel for the petitioner Sri Aditya Kumar, would argue that he has a very good case on merit and the reason for filing the appeal belatedly was that there is a statutory provision of depositing 7.5% of the amount, which could not be collected in time - the delay was bonafide - matter is remanded back to the concerned authority, to consider the matter afresh - petition allowed by way of remand.
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