2010 (6) TMI 632 - AT - Service Tax

Waiver of pre-deposit - Security Services - the appellant was directed to deposit an amount of Rs. 1.5 Lakhs, out of the total service tax Rs. 5,53,367 confirmed against the appellant for the period 16-10-1998 to 30-6-2003, - the appellant s contention that he is covered by the man-power supply services which came into effect from 30-6-2005 - However, the appellant has already deposited Rs. 35,000 and makes an offer to further deposit Rs. 65,000, so as to make total deposit of Rs. One lakh - Accordingly, direct the appellant to deposit Rs. 65,000 (Rupees sixty five thousand only), within a period of eight weeks from today and report compliance to Commissioner (Appeals), who would after ascertaining the compliance, will decide the appeal on merits.

Summary

The appeal was dismissed for non-compliance with the stay order to deposit Rs. 1.5 Lakhs out of total service tax of Rs. 5,53,367. The appellant, a provider of Security Services, argues being covered under man-power supply services effective from 30-6-2005. The appellant deposited Rs. 35,000 and offers to deposit Rs. 65,000 more, totaling Rs. One lakh. The appellant is directed to deposit Rs. 65,000 within eight weeks for the appeal to be decided on merits.