RAMENDRA SING BAIS Vs. CESTAT

JUDGEMENT

(1.) Heard. By this appeal, the appellant challenges the order of the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench at Mumbai, dated 30-9-2013, dismissing the application filed by the appellant for waiver of dues for want of prosecution and directing the appellant to deposit the amount of interest and penalty within a period of four weeks and report compliance to the Tribunal on 11-11-2013.

(2.) The appellant is a proprietary firm engaged in the business of providing Manpower Recruitment Service to the Ballarpur unit. According to the appellant, the appellant was under bona fide impression that no Service Tax was payable on the services provided by it. The appellant, however, applied for Service Tax registration in March, 2007 and paid the Service Tax for the period between 2005 to 2007 on 29-10-2008. The appellant was served with the notice by the respondent on 30-6-2010 asking the appellant to pay the Service Tax penalty and interest for the period from 2005 to 2007 as the appellant had evaded the payment of Service Tax during the said period. The appellant filed an appeal before the Customs, Excise and Service Tax Appellate Tribunal along with an application for waiver of pre-deposit.

(3.) Since the appellant was not present before the Tribunal, the application for waiver of deposit was dismissed for want of prosecution and the appellant was directed to deposit the amount, interest and penalty within a period of four weeks and report compliance on 11-11-1993. Since the appellant did not comply with the direction of the Tribunal to deposit the interest and penalty within a period of four weeks and also did not report compliance on 11-11-2013, the appeal filed by the appellant was dismissed by the order dated 11-11-2013. The orders dated 30-9-2013 and 11-11-2013 are challenged in this appeal.