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2019 (11) TMI 380 - AT - Service TaxRestoration of application for condonation of delay - the application for condonation of delay filed by the appellant was dismissed for non prosecution - appellant has deposited almost 40% of the service tax demanded - HELD THAT:- Considering that the appellant has deposited almost 40% of the service tax demanded which is reasonable, the recovery of the remaining amount of service tax demand is stayed and the matter is remanded to the first appellate authority to consider the matter on merits and pass a reasoned order, after following the principles of natural justice. The application for condonation of delay is allowed - The application for stay of recovery of unpaid amount of service tax , interest and penalties is allowed - The matter is remanded to the first appellate authority for a decision on merits.
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