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Pre-deposit Payment by Parent Company is proper compliance: HC
Case Law Details
- Case Name
- St. John CFS Part Pvt. Ltd. Vs Commissioner of Central Excise (Madras High Court, Madurai Bench)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
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St. John CFS Part Pvt. Ltd. Vs Commissioner of Central Excise (Madras High Court, Madurai Bench)
Taking note of the pendency of the merger proceedings, the parent company namely, M/s.St.John Freight System Limited, deposited the money as directed by the conditional order. The Tribunal has refused to accept such deposit as a proper compliance with conditional order passed, because both the companies had separate service tax registration. It now turns out that the parent company, which has deposited a sum of Rs.20,00,000/- (Rupees Twenty Lakhs only) pursuant to the interim order is under liquida...
