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2021 (3) TMI 970 - HC - Service TaxCompliance with the requirement of pre-deposit - Section 35F of the Central Excise Act, 1944 read with the provisions of Section 86 of the Act - HELD THAT:- The impugned order passed by the Commissioner is appealable before the Tribunal, however, a coordinate Bench of this Court was prima facie persuaded to accept the argument that the appellate remedy provided under Section 35F of the Central Excise Act, 1944 read with the provisions of Section 86 of the Act mandates a pre-deposit of an amount equivalent to 7. 50 % of the service tax demand subject to a maximum of ₹ 10 crore and therefore, not an efficacious remedy. The learned standing counsel appearing for the revenue is of the view that, as such there is no urgency in the matter and the matter can wait for some more time before it is taken up for hearing. Today also, a request is made on behalf of the respondents to adjourn this matter. Let Rule be issued to the respondents, returnable on 10.06.2021.
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