2002 (2) TMI 1

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.... of the entire service tax amount, as detailed in the impugned order. In Appeal No. ST/1/2002-D, the waiver of pre-deposit sought is of Rs. 2,54,787/-, while in Appeal No. ST/2/2002-D, is of Rs. 5,95,915/-. 2. The learned Counsel has contended that the Commissioner has no power to review the order of the Deputy Commissioner who dropped the service tax recovery proceedings against the appellants, ....

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....oth sides and gone through the records. The bare perusal of the impugned order which is common in both the appeals shows that the service tax has been demanded from the appellants as after the amendment in the definition of the 'assessee' as defined under Section 65 of the Service Tax Act, the transport operators also stand included therein. This amendment has been given deemed effect and the past....

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....lants, as pleaded by the learned Counsel, we direct the appellants to make pre-deposit of Rs. 50,000/- (rupees fifty thousand only) in Appeal No. ST/1/2002-D and of Rs. 1 lakh (rupees one lakh only) in Appeal No. ST/2/2002-D towards service tax amount on or before 5-4-2002. On making this deposit, the requirement to pre-deposit the balance service tax amount in both the appeals shall stand waived ....