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Pre-Deposit U/s 35F - Service TaxExtract The Taxpayer had deposited 7.5% of Demand before preferring an appeal before Comm.Appeals. The Appeals was disposed in favour of the taxpayer and hence the pre-deposit amount was claimed back from department. The Department aggrieved by the order of the comm. appeals filed appeal before CESTAT which is pending as of date. Now the taxpayer has been served upon a SCN by the original adjudicating authority ( Deputy Comm) , contesting that the comm. Appeal order is improper, incorrect and hence the dept has preferred an appeal before CESTAT , hence the pre-deposit refunded should be paid along with interest till the matter is disposed by the CESTAT. Is SCN Valid , how a lower authority can condemn comm.appeals order and compel the taxpayer to make predeposit. What is recourse to SCN.
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