Allowed
Classic Constructions v. Commissioner of Service Tax, New Delhi
Delhi HCSERTA/1/2016
Case brief
AI extract
What is this about?
This order considers an appeal against an impugned order requiring a pre-deposit of Rs.17.5 lakhs with interest before CESTAT. Since the appellant deposited the principal amount but not interest, the High Court treats the deposit without interest as compliance, modifying the CESTAT order and dismissing the appeal against it.
What did the court decide?
The requirement for payment of interest along with the deposit of Rs.17.5 lakhs is dispensed with and the deposit without interest is treated as compliance.