2017 (6) TMI 166 - SCH - Service Tax

Maintainability of petition - pre-deposit - amended provisions of with effect from 6th August, 2014 by section 105 of the Finance ( No.2) Act, 2014 - vires of substituted section. SC dismissed the SLP against the decision in the case of Sri Satya Nand Jha, R/o Staff Quarters, Kendriya Vidyalay, Versus Union of India, through the Secretary, Ministry of Finance, New Delhi, Customs Excise and Service Tax Appellate Tribunal, Eastern Zonal Bench Kolkata 2016 (7) TMI 1307 - JHARKHAND HIGH COURT , wherein it was held that the substituted Section 35 F of the Act, 1944 is not applicable to the stay applications and appeals already preferred or pending before any appellate authority, prior to commencement of the Finance (No.2) Act, 2014 - SLP dismissed.

Summary

Supreme Court dismissed the special leave petitions in the case with citation 2017 (6) TMI 166 - SC. Judges were Mr. Madan B. Lokur and Mr. Adarsh Kumar Goel.