2008 (2) TMI 256 - AT - Service Tax

Non-compliance with order of pre-deposit as directed by commissioner - applicants are directed to deposit the amount as directed by Commissioner (Appeals) for hearing of the appeal. On deposit of the above-mentioned amount, the pre-deposit of remaining amount of Service Tax and penalty is waived - As the Commissioner (Appeals) has not decided the appeal on merit, therefore, the impugned order is set aside and matter is remanded to the Commissioner (Appeals)

Summary

The appellant filed for waiver of pre-deposit of Service Tax and penalties. Commissioner (Appeals) directed deposit of Rs. 3,50,000 out of Rs. 14 lakhs demanded; appellant deposited only Rs. 1,50,000. Tribunal directed deposit as per Commissioner (Appeals) for appeal hearing, with waiver of remaining amount on deposit. Appeal remanded for fresh decision by Commissioner (Appeals) on merit after deposit of Rs. 2 lakhs.