2018 (7) TMI 1676 - HC - Service Tax

Pre-deposit - appeal dismissed on the ground that the assessee did not make the pre-deposit of part of disputes demand of service tax before the stipulated date - Held that - There is no dispute that the pre-deposit requirement now stands satisfied albeit with a delay and therefore the Tribunal should be directed to decide the pending Appeal on merits in accordance with law - appeal allowed - the case remitted to the learned Tribunal to decide the Appeal of the assessee on merits and in accordance with law.

Summary

Issues:
1. Appeal against the order of Customs, Excise and Service Tax Appellate Tribunal dismissed due to non-payment of pre-deposit.
2. Delay in making the pre-deposit of the disputed amount.
3. Condonation of delay in payment of pre-deposit.
4. Request for recalling the dismissal of the appeal and hearing on merits.
5. Direction to the Tribunal to decide the pending appeal on merits.

Analysis:

Issue 1:
The appellant filed an Appeal against the order of Customs, Excise and Service Tax Appellate Tribunal, which was dismissed due to non-payment of the pre-deposit of the disputed service tax demand before the stipulated date.

Issue 2:
The Tribunal had granted the appellant eight weeks to make the pre-deposit of ?85,00,000, but the appellant failed to do so within the stipulated period, leading to the dismissal of the Appeal.

Issue 3:
After a delay, the appellant made the required deposit and filed an application in the Court seeking condonation of the delay in payment of the pre-deposit amount. The Court, by an order dated 27.6.2018, condoned the delay and directed the Tribunal to decide the pending Appeal on merits.

Issue 4:
The appellant requested for recalling the dismissal of the appeal based on compliance with the pre-deposit condition. The Court, upon finding the pre-deposit requirement satisfied with a delay, allowed the appeal, set aside the impugned order, and remitted the case to the Tribunal for a decision on merits.

Issue 5:
The Court allowed the present Appeal, set aside the order passed by CESTAT, and directed the Tribunal to decide the appeal of the assessee on merits and in accordance with the law. The parties were instructed to appear before the Tribunal on a specified date for further proceedings.

This detailed analysis of the judgment highlights the key issues involved, the sequence of events leading to the dismissal of the appeal, the subsequent actions taken by the appellant, and the Court's decision to allow the appeal and remit the case to the Tribunal for a decision on merits.