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Issues involved: Appeal against order dismissing appeal due to failure of pre-deposit under Section 35F of the Central Excise Act, 1944.
Summary: The appeal was filed against the order of the Commissioner (Appeals) dismissing the appeal due to non-compliance with the pre-deposit requirement. The appellant had provided erection, commissioning, or installation services, leading to a service tax liability determination of &8377; 29,84,848/- along with interest and penalties under Sections 75, 77, and 78 of the Act. The lower appellate authority had directed a deposit of &8377; 10 lakhs within 15 days as a condition for waiver of pre-deposit of penalty, which the appellant failed to comply with. Consequently, the appeal was dismissed under Section 35F of the Central Excise Act, 1944. The President of the Appellate Tribunal noted that since the substantive appeal was straightforward, the appeal itself was disposed of on merits without the need for a stay application. The order passed by the Commissioner (Appeals) was found to be impeccable in the given circumstances, leading to the dismissal of the appeal without costs.
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