https://www.taxtmi.com/caselaws?id=268356 The pre-deposit condition for hearing service tax appeals arising from tyre retreading disputes was modified where the Tribunal had required deposit of the entire demand, including penalty. Considering the facts and the amount already deposited, the Court permitted the appeals to be heard on merits without insisting on pre-deposit of the penalty component. The Tribunal was also directed to make sincere efforts for early disposal of the appeals. The operative effect was limited relief to the assessee by relaxing the penalty-related pre-deposit requirement while leaving the merits of the dispute to be decided by the Tribunal. en-us Tue, 20 May 2014 00:00:00 +0530 Wed, 25 Nov 2015 09:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268356 The pre-deposit condition for hearing service tax appeals arising from tyre retreading disputes was modified where the Tribunal had required deposit of the entire demand, including penalty. Considering the facts and the amount already deposited, the Court permitted the appeals to be heard on merits without insisting on pre-deposit of the penalty component. The Tribunal was also directed to make sincere efforts for early disposal of the appeals. The operative effect was limited relief to the assessee by relaxing the penalty-related pre-deposit requirement while leaving the merits of the dispute to be decided by the Tribunal. Case-Laws Service Tax Tue, 20 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268356