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2020 (9) TMI 988 - HC - Service TaxMaintainability of appeal - requirement of mandatory pre-deposit - prayer for revival of appeal accepting 7.5% pre-deposit and dispose of the appeal on merits - banking and other financial services - HELD THAT:- The petitioner is a Co-operative Society. The legal argument advanced by the petitioner is that their activities are arrangements between the members of the Society and it would not amount to 'banking and other financial services' as defined in the Finance Act, 1994. This is a question of law. By Ext.P4 order by which the appeal was rejected for non compliance of pre-deposit requirements, the petitioner has lost opportunity to urge the aforesaid legal contention. In the circumstances, this Court is of the opinion that the petitioner shall be permitted to argue the appeal on merits. The writ petition is disposed of permitting the petitioner to make the requisite pre-deposit on Ext.P3 appeal within a period of ten days from the date of receipt of a copy of this judgment. If the petitioner remits the pre-deposit, the third respondent shall consider Ext.P3 appeal on merits after giving further opportunity of hearing to the petitioner. The third respondent shall pass orders on Ext.P3 appeal on merits within a period of two months.
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