9911796707
TMI Blog2018 (3) TMI 24X X X X Extracts X X X X X X X X Extracts X X X X ..... Per: S.S. Garg The present appeal is directed against the impugned order dated 28.11.2014 passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) has dismissed the appeal of the appellant for non-compliance of the pre-deposit ordered by him. 2. Briefly the facts in the present case are that the appellant had provided real estate agent services without obtaining service tax regist ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng with interest and penalty. Aggrieved by the said order, the appellant filed appeal before the Commissioner (Appeals). The Commissioner (Appeals) directed the appellant to make a pre-deposit of Rs. 65,000/- towards demand of duty and interest and further to make a pre-deposit of Rs. 45,000/- towards penalty by 15th of November 2014 and when the said pre-deposit was not made, the appeal was dismi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... direction of the Commissioner (Appeals) within the time given by him. 5. In view of these facts, we are of the considered opinion that dismissing the appeal for non-compliance of pre-deposit is not sustainable in law as the appellant has in fact complied with the order passed by the Commissioner (Appeals) regarding the pre-deposit. Therefore, we set aside the impugned order and remand the case b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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