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2022 (12) TMI 473 - HC - Service TaxMaintainability of petition - seeking waiver of pre-deposit in the appeal filed by the Petitioner against Order-in-Original No. 30/2022-ST dated 28.01.2022 without insistence of payment of pre-deposit of 7.5% - levy of service tax - whether the petitioner is required to pay service tax on the commission received or the gross amount for the taxi service? HELD THAT:- The learned counsel appearing for the petitioner states that during the previous two years, the petitioner could hardly generate any revenue; in fact, the petitioner has suffered huge losses and therefore today is not in a position to make the mandatory pre-deposit quantified at Rs.1.45 crores for filing an appeal before the Customs, Excise and Services Tax Appellate Tribunal (CESTAT). The insistence of pre-deposit in this case would under the remedy of appeal, illusory. Given the mitigating circumstances and the financial condition of the petitioner, this Court considers it apposite to direct that if the petitioner makes the pre-deposit of a sum of Rs.50,00,000/- within a period of two weeks, the petitioner’s appeal in respect of its service tax liability for the period December, 2011 to February, 2015 shall be heard by CESTAT on merits. Petition disposed off.
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