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    <title>2015 (2) TMI 78 - CESTAT BANGALORE</title>
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    <description>The Finance Act, 2014 introduced a statutory pre-deposit requirement for filing service tax appeals, requiring 7.5% of duty or penalty for a first appeal and 10% for a second appeal. Where appellants complied by depositing the prescribed amount, pending stay applications ceased to serve any purpose. On that basis, the Tribunal treated such stay applications as infructuous and rejected them.</description>
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      <description>The Finance Act, 2014 introduced a statutory pre-deposit requirement for filing service tax appeals, requiring 7.5% of duty or penalty for a first appeal and 10% for a second appeal. Where appellants complied by depositing the prescribed amount, pending stay applications ceased to serve any purpose. On that basis, the Tribunal treated such stay applications as infructuous and rejected them.</description>
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