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of <h1>Appeal remanded after mandatory s.35F pre-deposit later paid; previous order set aside for fresh hearing</h1> <h3>M/s Talwar Medical Centre Versus Commissioner of Service Tax-Delhi South</h3> M/s Talwar Medical Centre Versus Commissioner of Service Tax-Delhi South - TMI The appeal challenged an Order-in-Appeal that dismissed the appeal for non-payment of pre-deposit without adjudicating the merits. The appellant produced a pre-deposit challan of Rs. 6,56,000 dated 09.08.2019, which post-dated the impugned appellate order. The original demands arose from three show cause notices: SCN-1 (demand Rs. 39,16,845 for FY 2007-08 to 2011-12 under Business Support Services), SCN-II (Rs. 13,27,453 for FY 2012-13) and SCN-III (Rs. 13,07,670 for FY 2012-13); each proposed recovery of interest and imposition of penalties. The Tribunal observed that following the August 06, 2014 amendment to Section 35F, neither the Tribunal nor the Commissioner (Appeals) may waive the pre-deposit requirement; thus the appellate order was not per se erroneous. However, since the mandatory amount has now been deposited and the impugned order did not address merits, the Tribunal held that affording an opportunity to the appellant shall be the compliance of 'very first principle of natural justice' and remanded the matter to the Commissioner (Appeals) for rehearing and determination on merits.
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