Appellate Tribunal CESTAT directs deposit of Rs.75,000 and emphasizes natural justice principlesNon-compliance of the pre-deposits - non-discharge of Service Tax on the services rendered for transportation - Held that - we direct the appellant to deposit an amount within a period of eight weeks from today and report compliance before Commissioner (Appeals). The appeal is disposed of by way of remand.... ... ... Issues Involved:
1. Non-compliance of pre-deposit leading to dismissal of appeal by first appellate authority.
2. Service Tax liability on the appellant for non-discharge of tax on transportation services.
3. Direction to deposit a specific amount and appear before first appellate authority for hearing.
4. Restoration of appeal for disposal on merit after compliance with deposit directive.

Analysis:

The judgment by the Appellate Tribunal CESTAT Ahmedabad, delivered by Mr. M.V. Ravindran, focuses on a Stay Petition where the primary issue was the narrow scope of the matter due to the first appellate authority dismissing the appeal for non-compliance with the pre-deposit requirement. The Tribunal decided to dispose of the Stay Petition and proceed directly with the appeal's disposal, considering the Service Tax liability that arose on the appellant concerning the non-payment of tax for transportation services. Instead of delving into the case's merits, the Tribunal deemed it appropriate to direct the appellant to deposit Rs.75,000 within eight weeks and appear before the first appellate authority for a hearing to decide the appeal on its merits. The judgment emphasized the restoration of the appeal to its original status for disposal on merit once the deposit was made and compliance reported, with a specific mention that the first appellate authority must adhere to the principles of natural justice in reaching a conclusion. Ultimately, the appeal was disposed of by way of remand, highlighting the importance of compliance with the deposit directive for further proceedings. Non-compliance of the pre-deposits - non-discharge of Service Tax on the services rendered for transportation - Held that - we direct the appellant to deposit an amount within a period of eight weeks from today and report compliance before Commissioner (Appeals). The appeal is disposed of by way of remand. M/s Deepmala Marine Exports Versus CCE Rajkot
Service Tax
2013 (5) TMI 178 - CESTAT AHMEDABAD - TMI
CESTAT AHMEDABAD - AT
Dated:- 6-3-2013
Appeal No.ST/415/2012 - -
Service Tax
Mr. M.V. Ravindaran and Mr. H.K. Thakur, JJ. For the Appellant: Shri R. Subramanya, Adv. For the Respondent: Shri K.N. Joshi, Astt.Commissioner (A.R.). JUDGEMENT Per: M.V. Ravindran: When this Stay Petition is called, we find that the issue involved lies in the narrow compass as the first appellate authority has not disposed the appeal on merit but has dismissed the same for non-compliance of the pre-deposit ordered. 2. Since the issue lies in narrow compass, we dispose the Stay Petition and take up the appeal itself for disposal. 3. After hearing both sides for some time on the issue, we find that the Service Tax liability has arisen on the appellant on the ground of non-discharge of Service Tax on the services rendered for transportation of goods. 4. At this juncture, we find that instead of going into the merits of the case, it would be appropriate to direct the appellant to deposit some amount and appear before first appellate authority for hearing and disposing the appeal on merit. 5. Accordingly, we direct the appellant to deposit an amount of Rs.75,000/-(Rupees Seventy Five Thousands only) within a period of eight weeks from today and report compliance on 07.05.2013 before Commissioner (Appeals). 6. On such compliance being reported, the first appellate authority will restore the appeal to its original number and take up the matter for disposal and pass an order on merit without insisting for any further deposit. Needless to say that the first appellate authority will follow the principles of natural justice before coming to conclusion. 7. The appeal is disposed of by way of remand. (Dictated & Pronounced in Court)
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