MGF DEVELOPMENT LTD Vs. COMMISSIONER OF SERVICE TAX

JUDGEMENT

(1.) This appeal challenges the order of CESTAT of 19-8-2013 in Service Tax Appeal No. 2777-78/2012. By the impugned order the appellant was directed to pay the entire tax demanded as a condition for hearing of this appeal. At the stage of entertaining this appeal this Court had directed the appellant to deposit 50% of the demand without interest or penalty. It is not in dispute that the order of this Court dated 9-10-2013 have been complied with and the amount concerned has been deposited. Having regard to the limited nature of the controversy, this Court is of the opinion that interest of justice would subserve in confirming the interim order and to that extent modifying the impugned order. The Tribunal shall satisfy itself as to the compliance and, therefore, proceed to hear the appeal on merits.

(2.) The appeal is accordingly disposed of.