2014 (12) TMI 999

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..... for wind-mills. The appellant herein charges some amount as transfer fee for transferring developed wind farm to the clients. Revenue’s contention is that, such transfer fee is liable to be taxed under the head ‘Technical Inspection and Certification Service’. At this juncture, we find that the services rendered by the appellant and charging transfer fee, prima facie, may not get covered under ‘Te .....

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..... tay petition was called out, we find that the appeal itself can be disposed of at this juncture as the first appellate authority has dismissed the appeal for non-compliance of pre-deposit ordered by him. Accordingly, after hearing both sides for some time on the stay petition, we take up the appeal itself for disposal after allowing the application for waiver of pre-deposit of the amounts involved .....

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..... first appellate authority has dismissed the appeal for non-compliance, we are unable to go into the merits of the case. In order to meet the ends of justice, it would be appropriate that first appellate authority is given a chance to decide the issue on merits. 3. Since we have come to a prima facie conclusion that the transfer fee charged by the appellant could be a statutory fee, we direct t .....

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