2013 (5) TMI 503

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..... cavation and earth moving and demolition services. - the said works contract specifically talks about exclusion of extraction of lignite work from the scope of the work which has been given to the appellant. But the said lignite extraction was to be done subsequently. These are prima-facie views. - Commissioner was fair enough to direct the appellant to deposit an amount of 25% of the service .....

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..... lf could be disposed of at this juncture. Hence, after disposing the stay petition filed, we take up the appeal itself for the disposal. 4. The entire issue in this case is regarding the disposal of the appeal filed by the first appellate authority for non-compliance with the pre-deposit of 25% of the amount of service tax confirmed by the adjudicating authority. The first appellate authority ha .....

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..... 25% of the service tax liability confirmed by the adjudicating authority. We do not find that the said order is unreasonable. Accordingly, the appellant is directed to deposit 25% of the service tax liability confirmed by the adjudicating authority within a period of twelve weeks from today and report compliance on 6.6.12 before the first appellate authority. We are not required to go into merits .....

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