2024 (2) TMI 908

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tered Accountant & Ms. Amrita, Advocate for the Appellant Shri S.K. Meena, Authorized Representative for the Department ORDER The order dated 01.03.2016 passed by the Commissioner (Appeals) dismissing the appeal for the sole reason that the appellant had not deposited the statutory pre-deposit amount contemplated under section 35F of the Central Excise Act, 1994 [The Finance Act] has been....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....0% of the amount confirmed has been deposited by the appellant under section 35F of the Central Excise Act, 1944 as made applicable to service tax matters by virtue of the section 83 of the Finance Act at the time of filing of this appeal. Learned chartered accountant, therefore, submits that the matter may be remitted to the Commissioner (Appeals) to decide the appeal on merits. 5. Learned aut....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lant, as a sub-contractor, would not be required to deposit service tax. There was some confusion at the relevant point of time in 2016 as there were contrary decisions of the Tribunal, and ultimately a Larger Bench of Tribunal in Commissioner of Service Tax, New Delhi vs. M/s Melange Developers Pvt Ltd [2019-TIOL-1684-CESTAT-DEL-LB (in Service Tax Appeal No. 50399 of 2014)] held that a sub-contra....