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2019 (5) TMI 1181 - AT - Service TaxNon-compliance with mandatory pre-deposit - Section 35F of Central Excise Act, read with Section 83 of the Finance Act, 1994 - service tax has been paid by M/s Hindustan Unilever Limited under GTA services on Reverse Charge basis - HELD THAT:- It is seen that in the appellant’s own case vide Miscellaneous Order No. M/30067-30068/2019 [2019 (5) TMI 1097 - CESTAT HYDERABAD], the Tribunal had allowed the plea of the appellant that since M/s Hindustan Unilever Limited has paid up the service tax demand under GTA services, the same may be treated as compliance of mandatory pre-deposit on their part. The appellant has complied with the mandatory requirement of pre deposit, taking into consideration that the service tax has been paid by M/s Hindustan Unilever Limited under GTA services on Reverse Charge basis. Appeal admitted.
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