https://www.taxtmi.com/caselaws?id=264222 In a service tax dispute arising from a best judgment assessment under Section 72 of the Finance Act, the Delhi HC found that the assessee had raised substantial merits-based objections and that whether complete particulars had been furnished needed detailed examination. On that basis, it held the Appellate Tribunal's pre-deposit requirement to be harsh and excessive, and reduced the deposit condition to meet the ends of justice. The appeal was restored to the Tribunal for disposal on merits, subject to deposit of the reduced amount within the stipulated time. en-us Wed, 05 Aug 2015 00:00:00 +0530 Fri, 16 Oct 2015 10:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264222 In a service tax dispute arising from a best judgment assessment under Section 72 of the Finance Act, the Delhi HC found that the assessee had raised substantial merits-based objections and that whether complete particulars had been furnished needed detailed examination. On that basis, it held the Appellate Tribunal's pre-deposit requirement to be harsh and excessive, and reduced the deposit condition to meet the ends of justice. The appeal was restored to the Tribunal for disposal on merits, subject to deposit of the reduced amount within the stipulated time. Case-Laws Service Tax Wed, 05 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264222