2018 (10) TMI 702 - AT - Service Tax

Pre-deposit - 7.5% of confirmed demand of duty in terms of the amended provisions of Section 35F - appeal dismissed on the ground that pre-deposit not made - Held that - Now at the time of filing appeal before Tribunal the appellant has deposited 10% of the duty, which would also include the requisite 7.5% deposit required to be deposited before Commissioner (Appeals) - matter remanded to Commissioner (Appeals) for decision on merits.

Summary

The Appellate Tribunal CESTAT ALLAHABAD remanded the case to the Commissioner (Appeals) for decision on merits as the appellant had deposited 10% of the duty, including the required 7.5% deposit. The appeal was initially dismissed for non-depositing 7.5% of confirmed demand of duty.