2013 (11) TMI 453 - AT - Service Tax

Waiver of pre deposit - Modification of the order - Held that - Appellant is ready to make the pre deposit - Hence further time is given to the applicant to comply with the direction of the Tribunal of making the pre deposit - time extended to make pre-deposit.

Summary

Issues: Modification of pre-deposit order, authority of advocate, financial hardship due to sudden demise, extension of time for compliance

Modification of pre-deposit order:
The Tribunal had previously directed the applicant to make a pre-deposit of Rs.15,00,000 against the total Service Tax demand and an equal amount of penalty. The applicant sought modification, disputing the authority given to the advocate in making an offer on their behalf. The Tribunal, after assessing the financial condition through the advocate, found no merit in the modification application as there was no change in circumstances. The application was dismissed, and the advocate sought to withdraw from the brief.

Authority of advocate and financial hardship due to sudden demise:
The daughter of the applicant, authorized to appear before the Tribunal, explained that the sudden demise of Mr. Madhav Mitra, who was looking after the business, had led to financial difficulty and non-deposit of the directed amount. She undertook to deposit Rs.5,00,000 within two weeks and the balance amount within 10 weeks after speaking to her father, the applicant. The Revenue had no objection to this request.

Extension of time for compliance:
Considering the circumstances and the difficulty explained by the daughter of the applicant, the Tribunal granted an extension of 12 weeks for the applicant to deposit the directed amount of Rs.15,00,000. The applicant was directed to report compliance by a specified date. The Miscellaneous Application was disposed of accordingly.

This judgment highlights the Tribunal's approach to modification applications, assessment of financial conditions through advocates, consideration of sudden hardships affecting compliance, and the granting of extensions for depositing directed amounts in tax matters.