Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights September 2015 Year 2015 This

Waiver of pre deposit - Mandatory pre deposit - amended Section ...

Service Tax

September 16, 2015

Waiver of pre deposit - Mandatory pre deposit - amended Section 35F by requiring the appellant to deposit only 7.5%/10% of duty or penalty as the case may be, has in no way prejudiced the appellants right to appeal vis-à-vis their right to appeal as it existed prior to 6-8-2014 - AT

View Source

 


 

You may also like:

  1. Power to waiver of mandatory pre-deposit - Section 129E does not empower the Tribunal or the Commissioner (Appeals) to waive the pre-deposit or to reduce the pre-deposit.

  2. Mandatory pre deposit - As the amended Section 35F has a retrospective operation and none of the petitioners herein has filed an appeal prior to 6/8/2014 before the...

  3. Stay application - Mandatory pre deposit - Section 35F - if the argument of the learned counsel for the petitioner is accepted then he is required to pre-deposit 100%...

  4. Waiver of pre deposit - appeal were filed before the amendment - it cannot be interpreted that as per the amended Section 35F now the appellant can file the appeal...

  5. Waiver of pre deposit - Section 35F - Mandatory pre deposit - in view of the amendment of the Section 35F of the Act, the Stay application is not maintainable. - AT

  6. Waiver of pre-deposit - payment of 7.5% of the total tax demand is mandatory and that cannot be reduced by this Court - HC

  7. Waiver of pre deposit - Mandatory pre deposit of 7.5% - Provision of section 35F, whether prospective or retrospective - date of SCN 05.06.2013 - Date of OIO 27.02.2015...

  8. Waiver of pre-deposit - Section 35F of the CEA, 1944 - there is no scope for interpretation that the 7.5% is required only in cases wherein the proceedings have been...

  9. Waiver of pre deposit - Section 35F - the order passed by the Tribunal did not indicate that, it has considered the materials to come to a prima facie conclusion. Hence,...

  10. Maintainability of appeal - seeking waiver from making mandatory pre-deposit of 7.5% required to institute an appeal before the CESTAT - When the Statute does not...

 

Quick Updates:Latest Updates