https://www.taxtmi.com/caselaws?id=241605 On a prima facie view, the appellant's contractual activity did not fall within Commercial and Industrial Construction Service, so insistence on pre-deposit was unwarranted at that stage. Because the dismissal below rested only on non-compliance with the pre-deposit direction and the merits were not examined, the matter had to be considered afresh by the first appellate authority. The pre-deposit requirement was therefore waived and the case was remanded to the Commissioner (Appeals) for decision on merits without insisting on pre-deposit. en-us Wed, 18 Jan 2012 00:00:00 +0530 Fri, 27 Dec 2013 13:06:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241605 On a prima facie view, the appellant's contractual activity did not fall within Commercial and Industrial Construction Service, so insistence on pre-deposit was unwarranted at that stage. Because the dismissal below rested only on non-compliance with the pre-deposit direction and the merits were not examined, the matter had to be considered afresh by the first appellate authority. The pre-deposit requirement was therefore waived and the case was remanded to the Commissioner (Appeals) for decision on merits without insisting on pre-deposit. Case-Laws Service Tax Wed, 18 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241605