TMI Blog2018 (3) TMI 24X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant has in fact complied with the order passed by the Commissioner (Appeals) regarding the pre-deposit - we set aside the impugned order and remand the case back to the Commissioner (Appeals) for deciding the same on merit - appeal allowed by way of remand. - ST/85028/15-Mum - A/85124/2018 - Dated:- 24-1-2018 - Mr. S.S. Garg, Member (Judicial) And Mr. C.J. Mathew, Member (Technical) S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice provided by the appellant appeared to be covered within the four corners of the statutorily defined taxable service under the category of Real Estate Service as appearing in Section 65(105)(v) of the Finance Act, 1994 which came into effect from 16.6.2005 without taking service tax registration nor paid any service tax on the aforesaid services provided. On these allegations, a show cause no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and ₹ 45,000/- towards penalty. He further submitted that he deposited the said amount on 11.11.2014 and reported compliance to the office of the Commissioner (Appeals) on 12.11.2014, but in spite of that, the Commissioner (Appeals) dismissed the appeal on the ground of non-compliance. He further submitted that the compliance report has not been seen by the Commissioner (Appeals) and withou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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