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of <h1>Appellate Tribunal dismisses appeal for failure to pre-deposit service tax demand.</h1> <h3>Skilltech Engineers and Contractors Private Limited Versus Commissioner of Central Excise, Customs and Service Tax, Mysore</h3> The appeal was dismissed by the Appellate Tribunal CESTAT Bangalore due to the appellant's failure to make a pre-deposit of 25% of the service tax demand. ... Stay application - Appellant was absent on the day of hearing to satisfy the Tribunal as to whether the order of the learned Commissioner (Appeals) is anyway erroneous - Held that:- It is not a fit case to interfere to the order of the Commissioner (A) – appellant has pressed the Tribunal to keep the matter pending without causing presence to explain its case - Tribunal cannot be burdened with spurious litigation abusing process of the court – appeal decided against assessee. The Appellate Tribunal CESTAT Bangalore directed the appellant to make a pre-deposit of 25% of the service tax demand to hear the appeal. The appellant failed to comply, leading to the dismissal of the appeal. The Tribunal ordered the appellant to pre-deposit Rs.2,25,000 within four weeks and appear before the Commissioner for a hearing. Failure to comply would result in the dismissal of the appeal.
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