2014 (2) TMI 857 - AT - Service Tax

Waiver of pre deposit - Demand of service tax - Extension of time - Held that - time already prescribed by this bench ran out on 07.02.2013 and hence any extension of time for pre-deposit should run from that date - extension of time granted by 6 weeks from 07.02.2013 to enable the appellant to pre-deposit the balance amount - Decided in favour of assessee.

Summary

Issues: Compliance with pre-deposit order, extension of time for pre-deposit

The judgment by the Appellate Tribunal CESTAT BANGALORE involved the issue of compliance with a pre-deposit order and the subsequent request for an extension of time for pre-deposit. The bench had initially directed the appellant to pre-deposit Rs. 10 lakhs within 6 weeks, with a compliance report due on 07.02.2013. The Deputy Registrar reported partial compliance by the appellant and noted an extension application for the balance amount. The appellant's counsel mentioned payment of Rs. 5.04 lakhs by 05.02.2013 and sought waiver and stay for the remaining sum. However, the bench was not convinced by the submissions, as they had already been heard during the stay application. The appellant then requested a 6-week extension for depositing the balance amount. The Deputy Commissioner (AR) suggested that any extension should run from the initial deadline of 07.02.2013, which the appellant's counsel agreed to.

In light of the circumstances presented by the appellant's counsel, the bench granted a 6-week extension from 07.02.2013 for the appellant to pre-deposit the remaining amount. The miscellaneous application was allowed solely for this purpose, with a requirement for the appellant to report compliance by 25.03.2013. The judgment was pronounced and dictated in open court, emphasizing the importance of adhering to the extended deadline for pre-deposit as granted by the tribunal.