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<h1>Delhi HC Modifies CESTAT Order on Service Tax Appeal, Requires 50% Payment. Upholds Interim Order.</h1> <h3>MGF DEVELOPMENT LTD. Versus COMMISSIONER OF SERVICE TAX, DELHI</h3> The HC of Delhi modified the CESTAT order on a Service Tax Appeal, instructing the appellant to pay 50% of the tax demanded. The Court upheld the interim ... Restoration of appeal before CESTAT - tribunal directed to deposit entire tax demanded - At the stage of entertaining this appeal this Court had directed the appellant to deposit 50% of the demand without interest or penalty. It is not in dispute that the order of this Court dated 9-10-2013 have been complied with and the amount concerned has been deposited. - Tribunal to hear appeal on merit. The High Court of Delhi modified the order of CESTAT regarding a Service Tax Appeal, directing the appellant to pay 50% of the tax demanded. The Court confirmed the interim order and allowed the appeal to be heard on its merits.