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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Pre-deposit requirement adjusted to include prior pre-deposit, not additional; applies to service tax appeals by directive.</h1> The prior Tribunal circular is rescinded following a judicial order that requires the pre-deposit for a second appeal to include amounts already paid as pre-deposit for the first appeal, so that the second-appeal deposit is not cumulative over the earlier pre-deposit. The court also held that the statutory pre-deposit mechanism applies to service tax appeals, and parties and officers are directed to comply with the deposit mechanism and the rescission of the earlier circular.

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