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2016 (1) TMI 627 - AT - Service TaxMandatory pre-deposit (under Section 35F of the Central Excise Act, 1944, as amended with effect from 6-8-2014) - appellant had already remitted about 73% of the assessed demand as against the requirement of 7.5% - supply of tangible goods for use service - Held that:- The deposit by the assessee is however admittedly not for rendition of supply of tangible goods for use service but for Transportation of Passengers by Air Service. Compulsory pre-deposit under Section 35F imposed with effect from 6-8-2014 invites a mere administrative process, of ascertaining whether pre-deposit as stipulated was made at the time of filing the appeal or whether remittance of any Service Tax/penalty even prior to the institution of the appeal is for the same service category as is assessed and therefore counts towards compliance with the clear mandate of the amended Section 35F. On the aforesaid analysis, the plea in the present application is mis-conceived as is the application. Misc. Application is rejected. The appellant shall deposit 7.5% of the assessed demand within two weeks from today, in default, the appeal shall stand rejected for failure of the mandatory pre-deposit.
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