Pre-deposit compliance in service tax appeals did not bar merits review where liability and interest were already paid.

Appeals dismissed for non-compliance with pre-deposit were remanded for fresh adjudication on merits because the appellants had already discharged the service tax liability with interest and the deposit already made was treated as sufficient. The dispute concerned service tax on construction of residential complexes, and the Commissioner (Appeals) was directed to reconsider the matter de novo without insisting on any further pre-deposit.

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Issues: Whether the appeals, dismissed by the Commissioner (Appeals) for non-compliance with the pre-deposit requirement, should be remanded for decision on merits without insisting on any further deposit.

Analysis: The appellants had already discharged the service tax liability along with interest, and the amount already deposited was considered sufficient to hear the appeals. In view of the position indicated on merits and the nature of the dispute relating to service tax on construction of residential complexes, the matter required reconsideration by the Commissioner (Appeals) on merits.

Conclusion: The matter was remanded to the Commissioner (Appeals) for de novo decision without insisting on any further pre-deposit.

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