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TMI Blog2015 (10) TMI 2156X X X X Extracts X X X X X X X X Extracts X X X X ..... out of it – Held That:- Ld. Commissioner(Appeals) after recording compliance would proceed to hear the case on merits and reasonable opportunity of hearing be granted to the Appellant – Appellant allowed to deposit the reasonable amount pleaded by him. - Stay Petition No.SP-1217/11 & Appeal No.ST-513/11 - Order No.FO/A/75493/2015 - Dated:- 14-9-2015 - Dr. D.M. Misra, Member(Judicial) and H.K. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... resenting non-taxable services hence the computation of Service Tax by the adjudicating authority is erroneous and untenable in law. Further he submits that the Ld. Commissioner(Appeals) in disposing their Stay Application directed them to deposit ₹ 18.00 Lakhs and on failure to deposit the said amount dismissed their Appeal without going into the merits of the case. He submits that financia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd prima facie merit of the case we are of the view that the offer to deposit ₹ 1.00 Lakh seems to be reasonable and accordingly we direct the Appellant to deposit ₹ 1.00 Lakhs within a period of 8(eight) weeks and report compliance directly to the ld. Commissioner(Appeals). Ld. Commissioner(Appeals) after recording compliance would proceed to hear the case on merits. Needless to ment ..... X X X X Extracts X X X X X X X X Extracts X X X X
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