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2017 (6) TMI 166 - SCH - Service TaxMaintainability of petition - pre-deposit - amended provisions of with effect from 6th August, 2014 by section 105 of the Finance ( No.2) Act, 2014 - vires of substituted section. SC dismissed the SLP against the decision in the case of Sri Satya Nand Jha, R/o Staff Quarters, Kendriya Vidyalay, Versus Union of India, through the Secretary, Ministry of Finance, New Delhi, Customs Excise and Service Tax Appellate Tribunal, Eastern Zonal Bench Kolkata [2016 (7) TMI 1307 - JHARKHAND HIGH COURT], wherein it was held that the substituted Section 35 F of the Act, 1944 is not applicable to the stay applications and appeals already preferred or pending before any appellate authority, prior to commencement of the Finance (No.2) Act, 2014 - SLP dismissed.
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