pre-deposit of tax before CESTAT

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..... pre-deposit of tax before CESTAT
Query (Issue) Started By: - govinda raju velugula Dated:- 20-2-2011 Last Reply Date:- 21-2-2011 Service Tax
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Service Tax
We are going to appeal before CESTAT against the Order of the Commissioner (Appeals). we want to pre-deposit the Servce Tax Liability before appealing and the same has been attached to appeal papers. On whose name we have .....

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..... to pay and the payment through cheque/DD/GAR-7/ Challan. Kindly clarify the same. Reply By Seetharaman K C: The Reply: Before you consider for pre deposit of service tax please do consider the possibility of filing an Appeal for waiver of pre deposit. Section 35F of the Central Excise Act deals with this issue and provides that the person desirous of appealing against the decision or order shal .....

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..... l, pending the appeal, deposit with the adjudicating authority the tax demanded or the penalty levied. Wherein any particular case, the tribunal is of the opinion that the deposit of service tax demanded or penalty levied would cause undue hardship to such person the tribunal may dispense with such deposit subject to such conditions as it may deem fit to impose so as to safeguard the interest of r .....

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..... evenue. Such application shall be disposed within thirty days from the date of filing. The dispensation of depositing of service tax or penalty is at the discretion of the tribunal. It shall satisfy itself for passing such order. Therefore no yardstick can be fixed for exercising such powers by the tribunal. This may be depending upon the facts and circumstances of the cases. The tribunal may d .....

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..... ispense with the payment of tax or penalty in full or in part or may refuse the prayer of the appellant. In this article nearly fifteen case laws are discussed in which the tribunals ordered to dispense with the pre deposit of service tax or penalty in full since they found that prima facie the cases are in favor of the assessees. Please explore this possibility before thinking of pre deposit
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..... Discussion Forum - Knowledge Sharing .....

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