Thursday, 16 April 2015

Mandatory pre-deposit not required if dispute arose before 6-8-2014 even if appeal was filed thereaf

Service Tax : Right of appeal is governed by law prevailing at date of institution of suit or proceeding, and not by law that prevails at date of its decision or at date of filing of appeal; hence, in case where dispute arose in 2012 i.e., before 6-8-2014, assessee's right of appeal would be governed by erstwhile provisions and not by amended provisions mandating 7.5% /10% pre-deposit


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