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2015 (11) TMI 839 - HC - Service TaxWaiver of pre deposit - Appeal dismissed for non compliance with pre deposit order - Held that - As per the order of this court dated 2.1.2014, the appellant ought to have made a deposit of 25% of the service tax within eight weeks. The order copy was delivered on 7.1.2014. The time limit expired on 7.3.2014. But, the appellant made a deposit on 18.3.2014 due to some wrong calculation. The appellant is a Milk Consumer Co-operative Society. Therefore, interest of justice demands that time limit for compliance should be extended and the deposit already made should be treated as proper compliance. In view of the above, the appeal is allowed. The order of the Tribunal is set aside. - Decided in favour of assessee.
Issues: Appeal dismissal due to non-compliance with conditional order
Analysis: The appeal in question arose from an order by the CESTAT, where the appellant's appeal was dismissed for failing to comply with a conditional order. The Tribunal had initially granted a stay on the condition that the appellant makes a pre-deposit of 50% of the service tax within eight weeks. However, upon appeal to the High Court, the condition was reduced to 25% of the service tax demand. Despite the appellant complying with the modified condition, there was a delay in making the deposit. The Tribunal, citing the inability to extend the time fixed by the High Court for the deposit, dismissed the appeal, leading to the appellant filing the current appeal. The High Court noted that as per its order dated 2.1.2014, the appellant was required to make the deposit within eight weeks, with the order copy delivered on 7.1.2014. However, the appellant made the deposit on 18.3.2014 due to miscalculation. The appellant, a Milk Consumer Co-operative Society, argued that the time limit for compliance should be extended, and the deposit already made should be considered satisfactory compliance in the interest of justice. Consequently, the High Court allowed the appeal, setting aside the Tribunal's order. The deposit made on 18.3.2014 was deemed as proper compliance by extending the period. The Tribunal was directed to take up the appeal and dispose of it in accordance with the law, with no costs imposed on either party.
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