2011 (3) TMI 215 - HC - Service Tax

Waiver of pre-deposit - The petitioner had deposited Rs.15,84,360/-, before the adjudication order had been passed by the second respondent - As per the case of M/s.Concorde Express Logistics India Pvt. Ltd., vs. Commissioner of Service Tax, Chennai, wherein, the requirement of pre-deposit of service tax had been waived, in similar circumstances - Hence, the first respondent is directed to hear and dispose of the appeal, on merits and in accordance with law.

Summary

The High Court of Madras directed the first respondent to hear and dispose of the appeal without insisting on the pre-deposit of service tax by the petitioner. The petitioner had already deposited Rs.15,84,360 before the adjudication order was passed. The court referred to a previous order where the requirement of pre-deposit was waived in similar circumstances. The writ petition was ordered accordingly with no costs.