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2020 (2) TMI 999 - AT - Service TaxMaintainability of appeal - non-compliance with the mandatory pre-deposit in terms of Section 35F of Central Excise Act - HELD THAT:- The said deposit of ₹ 96,187/- made by the appellant was not in the regular course of their business of providing services. The same was deposited by them subsequently by way of two challans dated 31.03.2015 for an amount of ₹ 72,663/- and another challan dated 13.04.2015 depositing an amount of ₹ 23,524/- - As such, it is seen that the entire service tax deposited is to the tune of ₹ 6,81,817/- and the appellant having confirmed an amount of ₹ 96,187/- has to be held as having pre-deposited the mandatory amount of 7.5% of the amount. Matter remanded to Commissioner (Appeals) for deciding the matter on merits, after giving an opportunity to the appellant to put forth their case - appeal allowed by way of remand.
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