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2018 (5) TMI 568 - HC - Service TaxMaintainability of appeal - alternative remedy - sole reason for bypassing the appellate remedy cited before us is that the case involves complex accounting entries which the petitioner is in a position to reconcile - Held that: - the statute requires pre-deposit of 7.5% for filing appeal before the Tribunal. In other words, even if the petitioner were to file appeal against the impugned order of the Commissioner, he would have to deposit 7.5% of the disputed demand - impugned order dated 30.8.2017 is set aside. Proceedings are placed back before the Commissioner for fresh consideration and disposal in accordance with law - petition disposed off.
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