2009 (1) TMI 69

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....he Appellant. Shri V.V. Hariharan, Jt. CDR for the Respondent. [Order per : P. Karthikeyan, Member (Technical)] - The order impugned in the captioned appeal dismissed the appeal filed by the appellants for not making pre-deposit in terms of Section 35F of the Central Excise Act, 1944 made applicable to service tax. The appellant is an exporter of fabrics. Orders for its products are procured....

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....ad not made pre-deposit of entire tax demanded, 50% of the equal amount of penalty imposed u/s 76 of the Act and 50% of the penalties imposed u/s 77 and 78 of the Act the Commissioner (Appeals) passed the impugned order dismissing the appeal filed by the appellants for non-compliance with the provisions of Section 35F of the Central Excise Act made applicable to Section 83 of the Act. 2. Moving....

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....e prayer for remand. 4. The relevant clauses of sub-section (1) of Section 66A are reproduced below: "(1) 66A (1) Where any service specified in clause (105) of Section 65 is, - (a) provided or to be provided by a person who has established a business or has a fixed establishment from which the service is provided or to be provided or has his permanent address or usual place of residence,....