2008 (1) TMI 289 - AT - Service Tax

Non-compliance with pre-deposit - As pre-deposit of the amount of tax is a pre-condition for hearing of the appeal, in the absence of any proof of deposit of tax, we have no option but to dismiss the appeal

Summary

The Appellate Tribunal CESTAT NEW DELHI dismissed the appeal due to non-compliance with the pre-deposit of service tax. The appellant has the option to restore the appeal if the pre-deposit condition is met.