2014 (12) TMI 964

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....RESPONDENT : SHRI A.K.BISWAS, A.R. (SUPDT.) JUDGEMENT Per Dr. D.M.Misra; This Application is filed seeking waiver of predeposit of Service Tax of Rs. 18.08 lakh and equal amount of penalty imposed under Section 78 and penalty (not quantified) under Section 76 of the Finance Act, 1994. 2. This Tribunal, vide Order No.S-1538/A-848/KOL/2012 dated 27.11.2012, had dismissed the present Appe....

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....Work Order to the Applicant, for executing work of construction of mess, quarters etc. for the staff of Assam Rifles. He further submits that the Department had confirmed the demand against them on the ground that the Applicant had rendered services under category of 'Consulting Engineer's Services' during the said period. The ld. Advocate vehemently argued that their services cannot fall under th....

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....isposed off, at this stage. Accordingly, after waiving the requirement of predeposit, we take up the Appeal itself for disposal with the consent of both sides. 6. We find that the ld. Commissioner (Appeals) has not decided the issue on merit, but dismissed the appeal for non-compliance with the direction of making predeposit of 50% of the Service Tax involved, under Section 35F of the Central E....