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    <title>NEW PRE-DEPOSIT PROVISIONS FOR APPEAL IN SERVICE TAX</title>
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    <description>The Finance Act, 2014 mandates a fixed pre-deposit at specified appellate stages before Commissioner (Appeals) and the Tribunal will entertain appeals in excise- and service-tax disputes, with a statutory upper ceiling on the amount payable. The provision defines duty demanded to include amounts from special assessment, erroneous Cenvat credit, and sums payable under the Cenvat Credit Rules, and excludes stay applications and appeals pending before the amendment&#039;s commencement from its operation.</description>
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      <description>The Finance Act, 2014 mandates a fixed pre-deposit at specified appellate stages before Commissioner (Appeals) and the Tribunal will entertain appeals in excise- and service-tax disputes, with a statutory upper ceiling on the amount payable. The provision defines duty demanded to include amounts from special assessment, erroneous Cenvat credit, and sums payable under the Cenvat Credit Rules, and excludes stay applications and appeals pending before the amendment&#039;s commencement from its operation.</description>
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