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2015 (10) TMI 111 - AT - Service TaxWaiver of pre deposit - Mandatory pre deposit - Held that:- Last proviso of Section 35F is very clear and it clearly provides that in respect of stay applications and appeals pending before any appellate authority, the provisions of this Section shall not apply. This shows that the intention of the legislature clearly is that irrespective of the date of commencement of lis, the provision of the Section as amended shall apply. By clearly stating that in which cases the Section shall not apply, the legislature has made the intention very clear. It cannot be presumed and to be presumed that the legislature was not aware that while enacting this proviso, it may affect the vested rights of those cases wherein the show-cause notice had been issued earlier or the orders were passed earlier. But for this provision, a view could have been taken or at least canvassed and considered but in view of this specific provision and when the necessary intendment in our opinion has been expressly provided, the decision of the Hon’ble Supreme Court relied upon by the learned CA is not applicable. - Tribunal being a creature of statute, cannot go into the question as to whether a vested right has been affected and whether the provision is ultra virus. This is under the exclusive jurisdiction of the High Courts and the Supreme Court and this Tribunal is not the forum. On this ground also, the submissions made by the appellants have no merit and have to be rejected. - Decided against assessee.
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