R ARVIND Vs. DEPUTY COMMISSIONER OF SERVICE TAX

JUDGEMENT

(1.) The petitioner is aggrieved against the order of the second respondent dated 17.01.2018 in dismissing the appeal on the reason that the required pre-deposit was made belatedly after a period of 7 months from the date of filing of the appeal. In other words, the second respondent dismissed the appeal for non-compliance of pre-deposit as per Section 35F of the Central Excise Act, 1944.

(2.) The petitioner is an Assessee and registered with the Service Tax Commissionerate for rendering service tax under the category of renting of immovable property. Pursuant to the issuance of show cause notice, an order in original dated 25.11.2016 was passed against the petitioner, wherein and whereby, the Adjudicating Authority confirmed the service tax demand and interest apart from imposing penalty.

(3.) Challenging the said order, the petitioner preferred an appeal before the Commissioner of Central Excise (Appeals) on 09.02.2017. However, the petitioner did not make the pre-deposit along with the appeal and on the other hand, they made such deposit on 27.09.2017, with a delay of 7 months from the date of filing of the appeal. The First Appellate Authority, therefore, rejected the appeal on the sole reason that the pre-deposit was made belatedly and that in the absence of any provision to entertain the appeal with a delay of more that 7 months, the appeal cannot be entertained. Thus the First Appellate Authority Viz., the second respondent herein, dismissed the appeal for non-compliance of pre-deposit as per Section 35F of the Central Excise Act, 1944.