TaxTMI 
TaxTMI 
Is stay or payment of demand is must before the appeal is heard/ decided.
11 Mar 2010 
2 Replies 
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Stay in service tax appeals: appellate authority must decide stay or pre deposit waiver applications before hearing the appeal.
A decision on a stay or waiver of the pre deposit must be taken before a service tax appeal is heard; payment of the demand is not an absolute prerequisite. The appellate authority considers an application for stay or waiver and may grant full or partial relief based on the merits, other relevant factors and the appellant's financial position, or require a portion of the tax as pre deposit where the appeal is weak. Procedure differs from income tax appeals. (AI Summary)
A decision on a stay or waiver of the pre deposit must be taken before a service tax appeal is heard; payment of the demand is not an absolute prerequisite. The appellate authority considers an application for stay or waiver and may grant full or partial relief based on the merits, other relevant factors and the appellant's financial position, or require a portion of the tax as pre deposit where the appeal is weak. Procedure differs from income tax appeals. (AI Summary)
Pl. enlighten me about the stay in service tax appeal proceedings. Is stay or payment of demand is must before the appeal is heard/ decided.