CESTAT Ahmedabad: Appellant Directed to Deposit Additional Rs. One Crore Despite Absence

The Appellate Tribunal CESTAT Ahmedabad proceeded with a case concerning service tax liability on the appellant under Commercial Construction Services despite the appellant's absence due to a family emergency. The Tribunal directed the appellant to deposit an additional amount of Rs. One crore within eight weeks, taking into account the urgency of the matter and the need for detailed examination of the allegations and defenses, as well as the requirement for a prima facie case for waiver of pre-deposit.

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Issues involved: Service tax liability on the appellant u/s Commercial Construction Services.

Summary:
The Appellate Tribunal CESTAT Ahmedabad, in the case concerning service tax liability on the appellant u/s Commercial Construction Services, noted that the appellant had sought adjournment on flimsy grounds related to a family emergency. Despite the appellant's absence, the Tribunal proceeded with the matter due to the urgency of the case. The Tribunal acknowledged the appellant's previous application for out-of-turn hearing of a stay petition, which was granted. The issue at hand required detailed examination, including allegations, defenses, and the need for a prima facie case for waiver of pre-deposit. The Tribunal directed the appellant to deposit an additional amount of Rs. One crore within eight weeks, considering the amount already deposited and stayed recovery pending appeal disposal.

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