2018 (3) TMI 24

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....er: S.S. Garg The present appeal is directed against the impugned order dated 28.11.2014 passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) has dismissed the appeal of the appellant for non-compliance of the pre-deposit ordered by him. 2. Briefly the facts in the present case are that the appellant had provided real estate agent services without obtaining service tax registr....

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....g with interest and penalty. Aggrieved by the said order, the appellant filed appeal before the Commissioner (Appeals). The Commissioner (Appeals) directed the appellant to make a pre-deposit of Rs. 65,000/- towards demand of duty and interest and further to make a pre-deposit of Rs. 45,000/- towards penalty by 15th of November 2014 and when the said pre-deposit was not made, the appeal was dismis....