Whether Press Reporters May Be Allowed ... vs Commissioner Of Service Tax Bangalore
- CitationAppeal No. 351/2013
Ratio decidendi
The rule this decision rests on
Where the pre-deposit condition has been used to dispose of an appeal without hearing the merits, the Tribunal may waive the pre-deposit requirement and take up the appeal for disposal on its merits. Where the appellant's case is that the activity is not within the taxable service alleged, and the Tribunal finds the pre-deposit ordered in a comparable matter to be a sufficient condition, the Tribunal may fix a reduced pre-deposit for the appellant's compliance, and on compliance the appeal is to be heard by the first appellate authority, which is to be directed to give the appellant reasonable opportunity to present its case, with the appeal allowed by way of remand.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
[Arising out of Order-In-Appeal No. 351/2013 dated 26/08/2013 passed by the Commissioner of Central Excise and Service Tax, Bangalore-II ( Appeals)]
For approval and signature:
HON'BLE Mrs. ARCHANA WADHWA, JUDICIAL MEMBER HON'BLE Mr. B.S.V. MURTHY, TECHNICAL MEMBER
1 Whether Press Reporters may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982? No 2 Whether it should be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not? No 3 Whether Their Lordships wish to see the fair copy of the Order? Seen 4 Whether Order is to be circulated to the Departmental authorities? Yes Top Translators No. 64/A, Sector-3, HSR Layout, Bangalore 560 034 Karnataka Appellant(s)
Versus
Commissioner of Service Tax Bangalore 1st To 5th Floor, TTMC Building, Above BMTC Bus Stand, Domlur Bangalore 560 071 Karnataka Respondent(s)
Appearance:
Mr. Rajesh Kumar, CA Hiregange & Associates Chartered Accountants, #1010, 1st Floor, Above Corporation Bank, 26th Main, 4th T Block, Jayanagar, Bangalore - 560 041 For the Appellant
Mr. N. Jagdish, AR For the Respondent
Date of Hearing: 01/01/2015 Date of Decision: 01/01/2015 CORAM:
HON'BLE Mrs. ARCHANA WADHWA, JUDICIAL MEMBER HON'BLE Mr. B.S.V. MURTHY, TECHNICAL MEMBER
Final Order No. 20026 / 2015
Per: B.S.V. MURTHY
Since the appeal has been dismissed on the ground that the appellant failed to deposit 50% of the penalty and entire amount of service tax, we consider that it would be appropriate to decide the appeal itself at this stage. Accordingly the requirement of pre-deposit is waived and appeal is taken up for disposal.
2. Learned CA submits that appellant is engaged in providing translation service and it has been held to be Business Support Service. It has been also held that the appellants are doing transaction processing and he points that in translation activity there cannot be transaction processing. He also submits that in the case of Japan Centre, this Tribunal had required the appellant to deposit an amount of Rs. 50,000/- (Rupees Fifty Thousand only) in similar circumstances which works out to 5%. Following the precedent decision, we consider it appropriate that if the appellant deposits an amount of Rs. 1,50,000/- (Rupees One Lakh Fifty Thousand only) and report compliance to Commissioner (Appeals) within 12 weeks, that would be sufficient to hear the appeal by learned Commissioner. Accordingly we direct the appellant to deposit the amount within 12 weeks and after noting compliance, the learned Commissioner shall proceed to decide the appeal after giving reasonable opportunity to the appellant to put up their case. The appeal is allowed by way of remand.
(Order pronounced and dictated in open court)
(B.S.V. MURTHY) TECHNICAL MEMBER (ARCHANA WADHWA) JUDICIAL MEMBER
iss
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