2018 (2) TMI 1188

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....dent : Mr.A.P.Srinivas, SPC ORDER Mr.A.P.Srinivas, learned Senior Panel Counsel accepts notice for the respondent. Heard both. 2. The petitioner has challenged an order passed by the respondent dated 27.4.2017, by which, the activity done by the petitioner namely erection, maintenance and repairs of street lights for the use of Municipal Corporation was held to attract levy of service tax....

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....ef, though such an order was not placed before the Commissioner. Thirdly, because of the financial difficulty, the petitioner will not be able to pay the mandatory predeposit of 7.5% of the duty demanded. 4. In my considered view, all the above three grounds cannot be a reason for bypassing the appeal remedy available under the Statute. The inability to pay the mandatory pre-deposit cannot be a....