TMI Blog2019 (2) TMI 950X X X X Extracts X X X X X X X X Extracts X X X X ..... nal cannot entertain appeal without making of pre-deposit. Further Tribunal was directed by higher courts the disposal for appeal on merit even in absence of pre deposit - restoration of the appeal allowed. - ST/Misc./51147/2018 in ST/55971/2013-DB - MO/50066/2019-CU[DB] - Dated:- 25-1-2019 - Mr. Anil Choudhary, Member (Judicial) And Mr. Bijay Kumar, Member (Technical) Shri Prem Ranjan, Advocate, Shri Abhishek Jajoo, Advocate - for the appellant Shri G.R. Singh, D.R. - for the respondent ORDER Per Anil Choudhary: The applicant/appellant has filed Misc. application on 13th Sept. 2018 for recall of Final Order No. ST/A/53839/2015-CU(DB) dated 31st December 2015 and also modification of Interim Order No. SO/ST/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s financial year 2015-2016 and 2016-2017 his turn over has drastically gone down and have some income from rent, etc. only. 4. Further, ld. Counsel stated that the appellant have done mainly the work of bore well and also have replaced water pipelines for Delhi Jal Board, which is not a commercial activity and not taxable to service tax as held by Larger Bench decisions of Tribunal in Lanco Infratech Ltd. Vs. CCE 2015 (38) STR 709 (Tri.-LB). This decision is also followed by this Tribunal in similar facts and circumstances of in the case of Vijay Kumar Kataria Vs. CCE - being Final Order No. 50445/2018, wherein also the Revenue had classified the service under maintenance, management or repair service and this Tribunal held tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Allahabad High Court in the case of Vijay Kumar have held that this Tribunal should not dismiss appeal for failure to comply with the order of pre-deposit. Further, we find that the period in question and the appeal was filed prior to 1st Aug. 2014, and under the pre-amended Section 35F, there was no pre condition that Tribunal cannot entertain appeal without making of pre-deposit. Further Tribunal was directed by higher courts the disposal for appeal on merit even in absence of pre deposit. Accordingly, we allow restoration of the appeal and in the interest of justice, we also modify the Misc. / Interim Order No. SO/ST/53330/2015 dated 29.9.2015 by directing the appellant to make a pre-deposit of ₹ 10 lakhs. Compliance of this orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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