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Service Tax - Highlights / Catch Notes

Home Highlights June 2013 Year 2013 This

Stay - dismissal of petition for non deposit of predeposit - ...

Service Tax

June 3, 2013

Stay - dismissal of petition for non deposit of predeposit - petitioners have fully made good the pre-deposit amount along with interest - matter restored before tribunal - HC

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  1. Non-compliance of pre-deposit order - dismissing the appeal for non compliance of the predeposit order cannot be faulted - HC

  2. Predeposit – non payment of service tax – petitioner shall pay the pre-deposit amount as ordered by the respondent appellate authority - HC

  3. Waiver of pre-deposit - Classification of goods - whether the imported goods are goods imported are “Non Alloy Steel“ - two views are possible - stay granted - AT

  4. Appeal against the stay order - non compliance of stay order - Instead of 60%, appellant directed to pre-deposit 4 crores within 6 weeks. - HC

  5. Dismissal of appeal for non compliance of stay order - The stay applications of individual appellants, having regard to their peculiar circumstances, should be...

  6. Stay - valuation - motor vehiles - payment of duty of chassis - body builders fabricate/build the body of the vehicle on the supplied Chassis - directed to make...

  7. Dismissal of appeal - Non compliance with pre deposit order - As the dismissal of appeal is automatic and on account of failure to comply with said order of pre-deposit,...

  8. Extension of stay granted - Waiver of pre deposit and stay of recovery are two different aspects - order of waiver is not subject to the provisions of Section 35C(2A) - AT

  9. Stay/pre-deposit waiver – duty demand of more than 64 lakhs - Stay petitions before the Tribunal revived. - HC

  10. In case of non-payment of pre-deposit, appeal should not have been admitted or else rejected but dismissal of appeal without consideration of its merit requires...

 

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