9911796707
TMI Blog2013 (5) TMI 54X X X X Extracts X X X X X X X X Extracts X X X X ..... inance Act, 1994 in and quash the same. 3. The case of the petitioner in a nut-shell is as follows:- (a) The petitioner-Company is engaged in providing services relating to graphics, special effects, animation, etc. according to the specifications of the customer. The petitioner entered into an annual maintenance contract in respect of maintenance of equipments imported with the foreign company and for securing uninterrupted performance of the imported equipments and to get the concessional rates in import of essential spares, the petitioner entered into an Extended Warranty Agreement. In terms of the agreement, the foreign company offers technical support over phone and E-mail in PDF format. This set of instructions is based ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 13, the respondent ordered pre-deposit of Rs.10 lakhs to be paid in cash on or before 28.02.2013 and also observed that if the pre-deposit is not paid, the subject appeal would stand dismissed automatically. Hence, the present Writ Petition is filed for the above relief. 4. The main focus of the arguments advanced by the learned counsel for the petitioner is that the petitioner had filed the appeal along with stay petition against the order of confirmation of the impugned demand passed by the original authority towards Service Tax with interest and penalty and the impugned order calling upon the petitioner to make pre-deposit amount of Rs.10 lakhs, is on the higher side and it may cause severe hardship to the petitioner. The respondent has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as ordered , the subject appeal would stand dismissed automatically. 7. Law is well settled that the capacity of a party to pay the pre-deposit amount had to be noticed and the financial burden and undue hardship for the party to resort to claim waiver of the pre-deposit, have also to be considered. In this regard, learned counsel for the respondent-Revenue relied on a decision of a Division Bench of this Court reported in 2009 (235) ELT 231 (Trendy Moods vs. Customs, Excise and Gold (Control) Appellate Tribunal, Chennai), wherein, this Court, after taking into account the various decisions of the Supreme Court, for and against, ultimately came to the conclusion that the capacity of the appellant therein to pay the amount having been noti ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
