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TMI Blog2014 (12) TMI 964X X X X Extracts X X X X X X X X Extracts X X X X ..... (SUPDT.) JUDGEMENT Per Dr. D.M.Misra; This Application is filed seeking waiver of predeposit of Service Tax of Rs. 18.08 lakh and equal amount of penalty imposed under Section 78 and penalty (not quantified) under Section 76 of the Finance Act, 1994. 2. This Tribunal, vide Order No.S-1538/A-848/KOL/2012 dated 27.11.2012, had dismissed the present Appeal along with the Stay Petition on the grou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rk of construction of mess, quarters etc. for the staff of Assam Rifles. He further submits that the Department had confirmed the demand against them on the ground that the Applicant had rendered services under category of 'Consulting Engineer's Services' during the said period. The ld. Advocate vehemently argued that their services cannot fall under the scope of 'Consulting Engineer's Services', ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iving the requirement of predeposit, we take up the Appeal itself for disposal with the consent of both sides. 6. We find that the ld. Commissioner (Appeals) has not decided the issue on merit, but dismissed the appeal for non-compliance with the direction of making predeposit of 50% of the Service Tax involved, under Section 35F of the Central Excise Act, 1944, as applicable to the Service Tax c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iding the issue on merits, without insisting any predeposit. In the result, the impugned Order is set aside, and the matter is remitted to the ld. Commissioner (Appeals) for deciding the issue afresh. Needless to mention, a reasonable opportunity be granted to the Appellant. All issues are kept open. Both sides are at liberty to adduce evidences in their favour. The Appeal is allowed by way of rem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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