TMI Blog2021 (7) TMI 629X X X X Extracts X X X X X X X X Extracts X X X X ..... ayment towards mandatory predeposit and the appeal ought to have been considered on merits - HELD THAT:- The appellant has not been given the benefit of Sabka Vishwas Scheme as there was delay in payment of the service tax under the said scheme. Since the amount paid by the appellant is towards the service tax confirmed under the Order-in-Original dt. 24.06.2019, the said payment ought to have be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nnot sustain - matter is remanded to Commissioner (Appeals) with a direction to decide the case on merits without insisting on any further pre-deposit - Appeal allowed by way of remand. - SERVICE TAX APPEAL No. 40071 of 2021 - FINAL ORDER No. 41680 / 2021 - Dated:- 14-7-2021 - Ms. Sulekha Beevi C.S., Member (Judicial) Shri V. Alagappan, Consultant for the Appellant Ms. Sridevi Taritl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 30.06.2020. The appellant, therefore, could not avail the benefit of the said scheme. Though the Commissioner (Appeals) noted in the impugned order that appellant has made such amount towards the confirmation of service tax, he rejected the appeal holding that the mandatory pre-deposit has not been complied with. It is argued by the Ld. Consultant that amount deposited by the appellant towards th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e-deposit for filing the appeal. He has taken a view that said amount having been paid by them after the application under the Sabka Vishwas Scheme, the same cannot be considered as mandatory pre-deposit. The appellant has not been given the benefit of the scheme as there was delay in payment of the service tax under the said scheme. Since the amount paid by the appellant is towards the service ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the view taken by the Commissioner (Appeals) that the appellant has not complied with mandatory pre-deposit cannot sustain. The impugned order is set aside. The matter is remanded to Commissioner (Appeals) with a direction to decide the case on merits without insisting on any further pre-deposit. The appeal is allowed by way of remand in the above terms. (Dictated and Pronounced in open C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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