Custom, Excise & Service Tax Tribunal
M/S Icomm Tele Limited vs The Commissioner Of Service Tax, ... on 4 October, 2013
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH BANGALORE Application(s) Involved: ST/Stay/27563/2013 in ST/27260/2013-SM Appeal(s) Involved: ST/27260/2013-SM [Arising out of Order-in-Appeal No.57/2013(H-II) dt 25/03/2013 passed by Commissioner of Customs, Central Excise and Service Tax (Appeals-II), Hyderabad] M/s Icomm Tele Limited. Appellant Versus The Commissioner of Service Tax, Hyderabad Respondent
Appearance:
Mr. V.J. Sankaran, ADV For the Appellant Mr. R. Gurunathan, A.R. For the Respondent CORAM:
HON'BLE SHRI B.S.V.MURTHY , TECHNICAL MEMBER Date of Hearing: 04/10/2013 Date of Decision: 04/10/2013 Final Order No. 26659 / 2013 Order Per : B.S.V.MURTHY The appeal has been dismissed in the impugned order on the ground that the appellant failed to deposit 50% of the demanded amount within the time fixed by the Commissioner. The learned counsel submits that the appellant had sought extension of time for making the payment which was not granted by the Commissioner and because of the financial difficulties, appellant could not make the deposit. He submits that if time is given, the appellant shall be able to make deposit and report compliance before the Commissioner so that appeal can be decided on merits. Accordingly, the appellant is given two months time to make the deposit as per the said order of the Commissioner (Appeals) and report compliance on 27th December 2013. After noting the compliance, the Commissioner shall proceed to decide the matter on merits after giving reasonable opportunity to the appellant to present their case. Both stay application as well as appeal are disposed of in above terms.
(Order dictated and pronounced in open court) B.S.V.MURTHY TECHNICAL MEMBER Pnr..2