TMI Blog2019 (11) TMI 380X X X X Extracts X X X X X X X X Extracts X X X X ..... that the appellant has deposited almost 40% of the service tax demanded which is reasonable, the recovery of the remaining amount of service tax demand is stayed and the matter is remanded to the first appellate authority to consider the matter on merits and pass a reasoned order, after following the principles of natural justice. The application for condonation of delay is allowed - The applic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 95/2016, dated 21.11.2016. Thereafter, the appellant filed an application seeking restoration of their application for condonation of delay but they were again not represented before this Bench. Hence their application for restoration of application was also dismissed for non prosecution by Miscellaneous Order No. 30065/2017, dated 29.05.2017. Thereafter the appellant filed writ petition No. 7031/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ision. 3. Facts of the case are that the appellant is a contractor rendering various services to Central Power Distribution Company A.P. Limited which are taxable services as per Finance Act, 1994. Revenue was of the view that the appellant had underpaid taxes and accordingly a show cause notice dated 10.10.2011 was issued demanding differential service tax of ₹ 2,50,780/- bei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Ld. Commissioner (Appeals) has ordered pre deposit of the entire amount of service tax confirmed by the lower authority and waived the pre deposit of the balance dues i.e. interest and penalty etc. As the appellant has failed to deposit the entire amount of service tax demanded, the appeal was dismissed for non compliance of the condition of stay granted under section 35F of Central Excise Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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