2013 (12) TMI 1617

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....<br>Service Tax<br>Shri P.R. Chandrasekharan, Member (T) and Anil Choudhary, Member (J) Shri D.H. Nadkarni, Advocate, for the Appellant. Shri D.D. Joshi, Supdt. (AR), for the Respondent. ORDER [Order per : P.R. Chandrasekharan, Member (T)]. - The appeals, stay petitions and COD application are directed against Order-in-Appeal No. MISC/PVR/ 103/NGP/2013, dated 11-7-2013 passed by Commis....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....da" manufactured by M/s. Gunaji Marotrao Thaokar & Co. Nagpur. The appellant was required to buy the Jarda from the manufacturer and sell the same to various dealers and retailers. There was an agreement between the manufacturer and the appellant appointing the appellant as wholesale distributor. As per the agreement, the appellant was entitled to receive trade discount of Rs. 47.50 on sale of 100....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the Jurisdictional Deputy Commissioner. Aggrieved of the same, the appellant preferred an appeal before the lower appellate authority. The lower appellate authority vide order dated 11-7-2013 directed the appellant to make a pre-deposit of entire amount of service tax along with interest. Inasmuch as the appellant failed to comply with the pre-deposit order, the appeal was dismissed for non-compli....