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Service Tax - Highlights / Catch Notes

Home Highlights February 2019 Year 2019 This

Pre-deposit is a mandatory requirement for admission of appeal ...

Case Laws     Service Tax

February 1, 2019

Pre-deposit is a mandatory requirement for admission of appeal and not for its dismissal after the appeal has been admitted, heard and taken up for orders - the Commissioner (Appeals) though dismissed the appeal on the ground of noncompliance of pre-deposit provision, he also discussed the merit of the appeal - This finding itself indicative of the fact that compliance of provision for pre-deposit was subconsciously accepted by the Commissioner (Appeals).

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