Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2015 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (7) TMI 391 - HC - Service TaxWaiver of pre deposit - Mandatory pre deposit of 7.5% - Provision of section 35F, whether prospective or retrospective - date of SCN 05.06.2013 - Date of OIO 27.02.2015 - amendment has come into effect from 06.08.2014 - Held that:- the assessee's right to file an appeal and a further appeal under the earlier Act is a vested right and such a right becomes vested in the assessee, the moment he filed his return which commenced the assessment proceedings. - Decision in the case of The Deputy Commercial Tax Officer Versus Cameo Exports [2005 (12) TMI 528 - MADRAS HIGH COURT] followed. As the amended provisions of the Act are not given retrospective effect as of from an anterior date, it has been construed that the amended provisions are prospective. - petitioner to file an Appeal before the CESTAT along with stay application, without making pre-deposit of 7.5% of the tax amount confirmed against the petitioner, within a period of two weeks - Decide din favour of assessee.
|