Orissa HC says Service Tax Appeal Cannot Be Dismissed Despite Payment of Required Pre-Deposit

The Orissa High Court set aside an appellate order dismissing a service tax appeal for non-payment of pre-deposit, after the taxpayer demonstrated that 7.5% of the disputed tax had already been deposited. The Court directed the appellate authority to verify the payment and, if found correct, hear and decide the appeal, subject to satisfaction of the other statutory requirements. The substantive service tax dispute was not examined.