2007 (8) TMI 54 - HC - Service Tax

Stay/Dispensation of pre-deposit - Tribunal directed the petitioner to pre-deposit of entire amount of tax as a condition for hearing appeal - after considering the facts and circumstances provide relaxation to petitioner and allowed to deposit 50% of the entire amount

Summary

Issues Involved:
1. Show cause notice to respondent on petition admission and disposal.

Analysis:
The petitioner, a company, challenged an order by the Customs Central Excise and Service Tax Appellate Tribunal directing them to deposit approximately Rs. 63 lacs before hearing their appeal. The petitioner argued that the tax in question was indirect and not recovered from consumers, highlighting financial difficulties in depositing the entire amount. The petitioner offered to deposit 50% of the demanded tax for the appeal to proceed. The respondent defended the Tribunal's order, insisting on full deposit. The court, after considering arguments, directed the petitioner to deposit 50% of the tax amount within a specified time, allowing the appeal to be heard upon compliance. The petition was disposed of with this direction, ensuring justice and balancing the interests of both parties.