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Service Tax - Highlights / Catch Notes

Home Highlights September 2021 Year 2021 This

Refund claim of pre-deposit while appeal is pending - adjustment ...

Service Tax

September 1, 2021

Refund claim of pre-deposit while appeal is pending - adjustment of amount was paid in lieu of pre deposit for filing the appeal before this Tribunal - Since the demand is not yet been confirmed, the appropriation of money of pre-deposit against the proposed demand is highly unreasonable and is rather illegal. - The amount in excess of pre-deposit required u/s 35F of Central Excise Act cannot be appropriated towards pre-deposit - AT

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