Dismissal of Writ Petition on Service Tax Demand, Emphasis on Mandatory Deposit

The High Court of Allahabad dismissed the writ petition challenging a service tax demand of Rs. 11,83,493. The petitioner was directed to appeal under Section 85 of the Finance Act, 1994 within sixty days by depositing 7.5 percent of the tax demanded. The court emphasized the mandatory nature of this deposit for the appeal and advised the petitioner to seek exemption or waiver in the appeal application.

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The High Court of Allahabad dismissed the writ petition challenging a service tax demand of Rs. 11,83,493. The petitioner was directed to appeal under Section 85 of the Finance Act, 1994 within sixty days by depositing 7.5 percent of the tax demanded. The court emphasized the mandatory nature of this deposit for the appeal and advised the petitioner to seek exemption or waiver in the appeal application.

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