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2021 (1) TMI 629 - HC - Service TaxMaintainability of appeal - non-submission of pre-deposit - Section 35 F of the Finance Act, 1994 - HELD THAT:- Considering the fact that the appeal is a statutory appeal and the same is only rejected because of non-deposit of the amount required for entertaining the appeal per provisions of Section 35 F of the Finance Act, 1994, it is considered appropriate that one more opportunity needs to be granted to the petitioner for depositing the amount as required by Section 35 F of the Finance Act for entertaining the statutory appeal on merits. The petitioner is permitted to deposit the amount as envisaged by Section 35 F of the Finance Act, 1994 towards pre-deposit for entertaining his statutory appeal. Said amount be deposited within a period of one month from today - petition disposed off.
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