2015 (4) TMI 564

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..... - Jeevan J. Neeralgi, learned counsel is directed to take notice for the respondent. 2. The appeal is filed challenging the order passed by the Tribunal rejecting the application filed by the appellant for waiver of the pre-deposit in filing the appeal under Section 35F of the Central Excise Act, 1944. 3. The appellant was supplying manpower to MESCOM and they were claiming 5% as the servi....

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....learned counsel points out whatever service charges were demanded by them have been paid. They have not collected any service tax from the MESCOM. The assessee is a proprietary concern. After the death of the father, son is running the said concern. In fact, at present they have no business and facing financial difficulties. Apart from that Section 35F is now amended. In the terms of the new Secti....