2017 (8) TMI 1229

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....ellant/State. 2. Shri Gautam Prasad, counsel for the respondents. 3. Having heard the learned counsel for the parties, we find that the Superintendent of Police, Burhanpur has filed this appeal challenging imposition of Service Tax under Section 65(105)(w) of the Finance Act, 1994 on various grounds as the appeal filed against the impugned order has been dismissed by the respondent....

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.... because of certain circulars issued by the department, which mandate that the pre-deposit of 10% of the adjudicated liability should be paid before decision of the appeal on merits. In this case, the assessee is the Superintendent of Police of District Burhanpur and he claims the benefit based on certain judgments already rendered by the same Tribunal where the apeal was pending. 5. That ....