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2018 (10) TMI 702 - AT - Service TaxPre-deposit - 7.5% of confirmed demand of duty in terms of the amended provisions of Section 35F - appeal dismissed on the ground that pre-deposit not made - Held that:- Now at the time of filing appeal before Tribunal the appellant has deposited 10% of the duty, which would also include the requisite 7.5% deposit required to be deposited before Commissioner (Appeals) - matter remanded to Commissioner (Appeals) for decision on merits.
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