2011 (3) TMI 1698 - HC - Service Tax

Madras High Court Orders Service Tax Deposit, Appeals Disposal

The High Court of Madras directed the petitioner to deposit the entire amount of service tax demanded within ten days. The court ordered the first ... Condonation of delay in filing appeal - deposit as condition for admission of appeal - admission and disposal of appeal on merits - opportunity of hearingCondonation of delay in filing appeal - Satisfaction that sufficient grounds existed for condoning the delay in filing the appeals before the first respondent. - HELD THAT: - The Court, on consideration of the affidavits filed in support of the writ petitions and the common counter-affidavit filed on behalf of the respondents and having heard the parties, found that the petitioner had made out sufficient grounds to excuse the delay in presenting the appeals challenging the orders demanding payment of service tax. [Paras 2]Delay in filing the appeals is condoned.Deposit as condition for admission of appeal - admission and disposal of appeal on merits - opportunity of hearing - Direction to admit the belated appeals and to decide them on merits subject to the petitioner depositing the entire demand, and requirement to afford hearing. - HELD THAT: - The Court directed that upon the petitioner depositing the entire amount demanded as service tax with the first respondent within ten days from receipt of the order, the first respondent was to take the appeals dated 15.1.2011 on file notwithstanding the delay and proceed to adjudicate them on merits. The first respondent was further instructed to give an opportunity of hearing to the authorised representative of the petitioner company and to dispose of the appeals in accordance with law within six weeks from taking the appeals on file. [Paras 3]On deposit of the demanded amount within ten days, the first respondent shall admit the appeals and decide them on merits after hearing the petitioner, within six weeks.Final Conclusion: Writ petitions disposed of by condoning the delay and directing admission and merit disposal of the appeals on the petitioner depositing the demanded service tax within ten days; no costs. The High Court of Madras directed the petitioner to deposit the entire amount of service tax demanded within ten days. The court ordered the first respondent to take on file the appeals challenging the service tax orders and dispose of them within six weeks. The writ petitions were disposed of with no costs.