https://www.taxtmi.com/caselaws?id=247210 The High Court upheld the Tribunal's order directing the appellant, a Statutory Board, to deposit Rs.50,00,000/- as a pre-condition for maintaining an appeal against a service tax demand. The Court emphasized the mandatory nature of pre-deposit under Section 35F of the Central Excise Act, 1944, without exceptions for entities like the appellant, even if performing public functions. The Court clarified that the legislative intent requires pre-deposit as a prerequisite for appeals, with no scope for judicially creating exemptions not provided by law. en-us Mon, 10 Mar 2014 00:00:00 +0530 Thu, 27 Nov 2014 10:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247210 The High Court upheld the Tribunal's order directing the appellant, a Statutory Board, to deposit Rs.50,00,000/- as a pre-condition for maintaining an appeal against a service tax demand. The Court emphasized the mandatory nature of pre-deposit under Section 35F of the Central Excise Act, 1944, without exceptions for entities like the appellant, even if performing public functions. The Court clarified that the legislative intent requires pre-deposit as a prerequisite for appeals, with no scope for judicially creating exemptions not provided by law. Case-Laws Service Tax Mon, 10 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247210