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2018 (7) TMI 1134 - HC - Service TaxPre-deposit of of 10% of Interest - Held that:- The record would disclose that at the stage of show-cause notice the principal liability was discharged, since the concerned agency i.e. Indraprastha Gas Limited paid the amount to the petitioner - the Court is of the opinion that the impugned order’s direction should be modified. Accordingly, upon the petitioner depositing 7.5% of the amount claimed as demand towards interest liability [as confirmed by the Commissioner (Appeals)] within 4 weeks from today, the CESTAT shall proceed to hear the appeal on merits - petition allowed in part.
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