2010 (6) TMI 36 - AT - Service Tax

Pre deposit- The Commissioner (Appeals) has dismissed the appeal for non compliance with the stay order passed by him directing the appellants to deposit an amount of Rs. five lakhs. Held that- set aside the order and remand back the matter.

Summary

The Appellate Tribunal CESTAT, Ahmedabad remanded the case to the Commissioner (Appeals) for fresh consideration of the stay petition filed by the appellant. The Tribunal found that the earlier dismissal of the appeal was not in line with the law declared in previous cases and directed a reevaluation of the matter on merits. The appeal was allowed for remand.