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P.G.CHACKO, P.KARTHIKEYAN
Hyundai Motor (India) Ltd. – Appellant
Versus
Commissioner of Service Tax – Respondent
P.G. Chacko, Judicial Member - After examining the records and hearing both sides, we are of the view that the appeal itself requires to be finally disposed of at this stage. Accordingly, after dispensing with predeposit, we take up the appeal.
2. The original authority had demanded Service-tax from the appellants for the period November 2002 to July 2004 in respect of a service received by them from their foreign collaborators. This service was held to be "Consulting Engineer’s Service" by that authority. Aggrieved, the assessee preferred an appeal to the Commissioner (Appeals) and also filed therewith an application for waiver of predeposit and stay of recovery under section 35F of the Central Excise Act, read with section 83 of the Finance Act, 1994. Ld. Commissioner (Appeals) considered that application and directed predeposit of Rs. 5 crores, which was subsequently reduced to Rs. 1 crore, which was required to be deposited on or before 13-2-2006. The party did not deposit this amount within the appointed date. Consequently, their appeal itself happened to be dismissed for want of compliance with section 35 of the Central Excise Act. Hence the present appeal.
3. Ld. Counsel
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