TMI Blog2016 (1) TMI 627X X X X Extracts X X X X X X X X Extracts X X X X ..... eld that:- The deposit by the assessee is however admittedly not for rendition of supply of tangible goods for use service but for Transportation of Passengers by Air Service. Compulsory pre-deposit under Section 35F imposed with effect from 6-8-2014 invites a mere administrative process, of ascertaining whether pre-deposit as stipulated was made at the time of filing the appeal or whether remi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Respondent. ORDER [Order per : Justice G. Raghuram, President]. - This application is filed by the appellant for a determination that since it had already remitted about 73% of the assessed demand as against the requirement of 7.5% mandatory pre-deposit (under Section 35F of the Central Excise Act, 1944, as amended with effect from 6-8-2014), there is no further requirement of any pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rmed demand of Service Tax on rendition of supply of tangible goods for use service. 4. If the appellant had remitting the amount of ₹ 1,04,96,924/- for having provided supply of tangible goods for use service, we could have considered that remittance as a deposit in respect of the same taxable service confirmed to have been provided by the appellant, by the impugned order. If the Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gned order; or to enter into merits of the appeal. A mandatory deposit under Section 35F with effect from 6-8-2014 has dispensed with the adjudicatory process leading to a scaling down of the mandated pre-deposit, by exercise of judicial discretion (this was the legislative regime which was in force prior to 6-8-2014). Compulsory pre-deposit under Section 35F imposed with effect from 6-8-2014 invi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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