2013 (3) TMI 446 - AT - Service Tax

Compliance of an order u/s 35F of CEA, 1944 - non deposit of service tax as per stay / interim order - held that - appellant deposited the entire amount of Service Tax involved in this case. - In these circumstances, as the Ld. Commr. (Appeals) has not decided the issue on merit, with the consent of both sides, the matter is remitted back to the Commr. (Appeals) to decide the issue afresh without insisting any further pre-deposit.

Summary

The appeal was filed against an order by the Commr. of Central Excise (Appeals), Kolkata. The appellant had deposited the entire amount of Service Tax as per the Tribunal's order. The appeal was dismissed for non-compliance with Section 35F of CEA, 1944. The matter was remitted back to the Commr. (Appeals) for a fresh decision without further pre-deposit, allowing the appellant a reasonable opportunity of hearing. The appeal was allowed by way of remand.