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2015 (10) TMI 363 - PUNJAB AND HARYANA HIGH COURT

2015 (10) TMI 363 - PUNJAB AND HARYANA HIGH COURT - TMI - Waiver of Pre-deposit - Goods Transport Agency services falling under Section 65(105)(ZZP) of the Finance Act, 1994 Dispute arises with regards to the quantum of pre-deposit - Appellant held pre-deposit as directed by the Tribunal was unfair and excessive, still deposited the same - Revenue held the amount as directed by the Tribunal was reasonable and justified Held That:- Ends of justice would be met if the Tribunal is directed to h .....

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ate Tribunal, New Delhi (hereinafter referred to as the Tribunal ) directing the assessee to deposit Rs. 6 lacs along with interest as predeposit. 2. A few facts relevant for the decision of the controversy involved as narrated in the appeal may be noticed. The appellant is engaged in providing services under the category of Goods Transport Agency falling under Section 65(105)(ZZP) of the Finance Act, 1994. The respondent on the basis of information provided by the Deputy Commissioner, Central E .....

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ng with interest and set aside the demand of Rs. 3,23,810/-. Penalty of equal amount was also upheld. Still dissatisfied, the appellant filed an appeal along with stay application (Annexure A-3) before the Tribunal. The Tribunal vide order dated 7.7.2015 (Annexure A-4) directed the appellant to deposit a sum of Rs. 6 lacs along with interest as pre-deposit. Hence, the present appeal. 3. Learned counsel for the appellant submitted that the requirement of Rs. 6 lacs with proportionate interest as .....

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