TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Circulars
of of All Circulars
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Delhi High Court mandates 10% deposit for second appeals in service tax cases, rescinds CESTAT's 2017 circular.</h1> The circular issued by the Customs Excise and Service Tax Appellate Tribunal (CESTAT) on 27.04.2017 has been rescinded following a Delhi High Court order dated 31.05.2018. The High Court set aside the Tribunal's previous order and directed that appellants must deposit 10% of the duty or penalty amount when filing a second appeal, which includes the 7.5% pre-deposit from the first appeal. The Court also clarified that Section 35F of the Central Excise Act applies to Service Tax appeals concerning pre-deposits. Compliance with the High Court's order is mandatory for all concerned parties.
TaxTMI 
TaxTMI 
