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Issue ID: 108235
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Stay Applications

Date 11 Mar 2015
Replies1 Reply
Views 1242 Views
Mandatory pre-deposit removes the need for a separate stay application in service tax appeals when the prescribed deposit is made.
Filing a separate stay application is not required where the assessee has made the statutory pre-deposit in service tax appeals; the prior provisions for stay applications have been deleted and the mandatory pre-deposit regime governs the appellate process. (AI Summary)

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?

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