ORDER
P. Karthikeyan, Member (T)
1. The appeal is filed with a delay of four days. In the application for condonation of delay, the delay is attributed to the illness of the Director of the appellant-firm. Ld. JDR does not oppose the COD application. The short delay is condoned.
3. After dispensing with requirement of predepodit, the appeal is taken up for final disposal. The appeal filed by M/s. Attitude Training and Development India (P) Ltd., Coimbatore before the Commissioner (Appeals) against the demand of service tax on ‘Event Management Service’ rendered by the appellants and penalties imposed on them by the original authority was dismissed vide the impugned order for failure of the appellants to make the predeposit of Rs. 25,000/- ordered by the due date prescribed by him. Ld. Consultant for the appellants furnished a copy of the TR-6 challan for payment of Rs. 25,000/- made subsequently towards the said predeposit on 28.9.2006. In the circumstances, the appeal is remanded to the lower appellate authority for disposal on merits.
(Dictated and pronounced in open court)