Stay Applications

[Priyesh Agrawal]

Do a assesse need to file stay application, even when he had made pre deposit as per the law to Commissioner (Appeals) under Service Tax?

AI Summary

No stay application needed after mandatory pre-deposit for Service Tax appeals, per revised Finance Act, 1994 provisions. An individual inquired whether an assessee must file a stay application after making the mandatory pre-deposit to the Commissioner (Appeals) under Service Tax. A response clarified that there is no requirement to file a stay application, as related provisions under the Finance Act, 1994, were removed following the introduction of the Mandatory Pre-deposit.