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Unipro Marketing Pvt. Ltd. Versus Commissioner of Service Tax, Delhi

2016 (6) TMI 361 - DELHI HIGH COURT

Dismissal of appeal - failure to make pre-deposit of ₹ 5 lakhs as per the order of Commissioner (Appeals) - CESTAT declined to interfere - Appellant on subsequent to the dismissal of appeal deposited a sum of ₹ 2 lakhs as pre-deposit and .....

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y the Appellant shall be treated as being in compliance of the pre-deposit order of Commissioner (Appeals), which will stand modified to that extent. Resultantly, the Appellant’s appeal before the Commissioner (Appeals), Delhi-II shall stand restored .....

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ent: Mr Satish Kumar, Senior Standing Counsel with Ms Resmitha, Advocate. O R D E R CM No. 10749/2016 (Exemption) 1. Allowed, subject to all just exceptions. 2. The applications stand disposed. .....

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and Service Tax Appellate Tribunal ( CESTAT ) upholding the order dated 19th August, 2013 of the Commissioner (Appeals), Delhi-II which rejected the appeal by Appellant against the original Adjudication order dated 9th May, 2013 raising the service t .....

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of ₹ 5 lakhs as per the order dated 15th July, 2013 Commissioner (Appeals). The Appellant sought modification of the said order but the Commissioner (Appeals) declined the request. 6. The CESTAT has, in the impugned order, declined .....

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Appellant s appeal by the CESTAT, it has deposited a sum of ₹ 2 lakhs through a challan dated 9th March, 2016. Considering that the total service tax demand is around ₹ 10 lakhs, the said amount should serve as sufficient for a pre-depos .....

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