https://www.taxtmi.com/caselaws?id=236200 A pre-deposit direction in a pending service tax appeal was not recalled because the cited waiver precedents arose on materially different facts. The Tribunal held that the earlier decisions did not govern a case where the assessee had not made the pre-deposit before the Commissioner (Appeals) and the matter had been restored for de novo consideration. As no error was shown in the stay direction, review was refused and the deposit requirement remained operative, with the appeal liable to rejection if the stipulated deposit and compliance report were not filed within time. en-us Fri, 07 Jun 2013 00:00:00 +0530 Sat, 17 Aug 2013 07:48:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236200 A pre-deposit direction in a pending service tax appeal was not recalled because the cited waiver precedents arose on materially different facts. The Tribunal held that the earlier decisions did not govern a case where the assessee had not made the pre-deposit before the Commissioner (Appeals) and the matter had been restored for de novo consideration. As no error was shown in the stay direction, review was refused and the deposit requirement remained operative, with the appeal liable to rejection if the stipulated deposit and compliance report were not filed within time. Case-Laws Service Tax Fri, 07 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236200