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2018 (10) TMI 836 - AT - Service TaxMaintainability of appeal - Pre-deposit - non-compliance with mandatory pre-deposit as provided in Section 35F for hearing the appeal on merits - Held that:- As per Section 35F, the appellant is required to make a mandatory pre-deposit of 7.5%/10% of the duty in case where duty or duty and penalty are in dispute, or penalty, where such penalties are in dispute - Since in the present case, the appellant admittedly has not made mandatory pre-deposit and therefore, the appeal is not maintainable. This appeal has been filed after the amendment in Section 35F whereby mandatory pre-deposit has made compulsory in order to entertain and decide the appeal on merits - appeal dismissed being not maintainable.
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