2014 (1) TMI 998

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..... Shri N. Jagdish, Superintendent (AR), for the Respondent. ORDER The appeal filed by the appellant has been dismissed in the impugned order for non-compliance with the requirement of pre-deposit of 50% ordered. 2. The learned consultant submits that the demand for the period prior to 1-6-2007 cannot be sustained in view of the fact that the service has to be treated as 'works contract' and .....

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..... self. In view of the fact that appeal has been dismissed for non-compliance and the consultant undertakes to deposit the amount, we set aside the impugned order and remand the matter to the Commissioner (Appeals) to decide the issue on merits subject to the condition that the appellant deposited 50% of the Service Tax demanded within eight weeks from today and report compliance before the Commissi .....

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