https://www.taxtmi.com/article/detailed?id=5752 The Bill introduces a statutory pre-deposit requirement for appeals under the Central Excise Act and service tax, fixing proportions of disputed duty or penalty at successive appellate stages subject to a monetary ceiling, while applying existing rules to pending stay applications. The author argues against a uniform mandatory pre-deposit, advocating discretionary waivers where taxpayers have prior favorable or binding orders and recommending merits-based status reports to vary or waive pre-deposit and to deter frivolous litigation. en-us Tue, 29 Jul 2014 08:44:22 +0530 Tue, 29 Jul 2014 08:44:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5752 The Bill introduces a statutory pre-deposit requirement for appeals under the Central Excise Act and service tax, fixing proportions of disputed duty or penalty at successive appellate stages subject to a monetary ceiling, while applying existing rules to pending stay applications. The author argues against a uniform mandatory pre-deposit, advocating discretionary waivers where taxpayers have prior favorable or binding orders and recommending merits-based status reports to vary or waive pre-deposit and to deter frivolous litigation. Articles Budget - Tax Proposals Tue, 29 Jul 2014 08:44:22 +0530 https://www.taxtmi.com/article/detailed?id=5752