https://www.taxtmi.com/article/detailed?id=5607 Pre-deposit under Section 35F requires deposit of duty and penalty for service tax appeals, excluding interest; the appellate authority may waive this requirement upon proof of undue hardship, but must impose conditions to safeguard the interest of the Revenue. The tribunal should assess prima facie case, balance of convenience, and irreparable injury when considering waiver, and non-compliance with conditional pre-deposit orders may lead to dismissal of the appeal. en-us Thu, 08 May 2014 10:40:24 +0530 Thu, 08 May 2014 10:40:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5607 Pre-deposit under Section 35F requires deposit of duty and penalty for service tax appeals, excluding interest; the appellate authority may waive this requirement upon proof of undue hardship, but must impose conditions to safeguard the interest of the Revenue. The tribunal should assess prima facie case, balance of convenience, and irreparable injury when considering waiver, and non-compliance with conditional pre-deposit orders may lead to dismissal of the appeal. Articles Service Tax Thu, 08 May 2014 10:40:24 +0530 https://www.taxtmi.com/article/detailed?id=5607