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2015 (10) TMI 1996 - CESTAT KOLKATA

2015 (10) TMI 1996 - CESTAT KOLKATA - TMI - Waiver of Pre-Deposit Construction of bridges Work orders could not be produced - Appellant offers to deposit ₹ 2.00 Lakh and prays the matter to be remanded to Commissioner(Appeals) Revenue contends that nature of work done could not be ascertained; no objection in remanding the case to Commissioner(Appeals).

Held That:- Commissioner (Appeals) did not go into the merits of the case; matter remanded back as such Deposit of S .....

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ion 78 and penalty of ₹ 5,000/-under section 77 of the Finance act, 1994. 2. At the outset Shri Swatantra Kumar, ld.Consultant submits that the ld.Commissioiner(Appeals) has dismissed their appeal for non-compliance with the direction of pre-deposit of the entire amount of Service Tax. He submits that the Applicant during the period 2005-06 rendered the services of construction of bridges under the category of Commercial & Industrial Construction Services which was exempted from paymen .....

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ubmits that the Applicants financial condition is bad as they stopped receiving any work order. At this stage, he offers to deposit ₹ 2.00 Lakh and prays that the matter may be remanded to the ld.Commissionier(Appeals) for deciding the issue on merit afresh. 3. The ld.AR for the Revenue reiterated the findings of the ld.Commissioner(Appeals). He submits that since sufficient evidences were not placed before the ld.Commissioner(Appeals) it was difficult on his part to ascertain whether the .....

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