https://www.taxtmi.com/caselaws?id=260237 The court dismissed the writ petition challenging the order confirming service tax and penalty, directing the petitioner to pursue an appeal before the Customs, Excise and Service Tax Appellate Tribunal without the requirement of depositing 7.5% tax amount. The court held that the petitioner, whose case began in 2013, was not bound by the 2014 amendment mandating the deposit. The petitioner was allowed to file an appeal under the pre-amendment provisions, with the option to seek waiver of pre-deposit and stay of recovery. The court emphasized the Tribunal's duty to consider the waiver application and proceed with the appeal on its merits. en-us Fri, 27 Mar 2015 00:00:00 +0530 Fri, 05 Jun 2015 13:31:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260237 The court dismissed the writ petition challenging the order confirming service tax and penalty, directing the petitioner to pursue an appeal before the Customs, Excise and Service Tax Appellate Tribunal without the requirement of depositing 7.5% tax amount. The court held that the petitioner, whose case began in 2013, was not bound by the 2014 amendment mandating the deposit. The petitioner was allowed to file an appeal under the pre-amendment provisions, with the option to seek waiver of pre-deposit and stay of recovery. The court emphasized the Tribunal's duty to consider the waiver application and proceed with the appeal on its merits. Case-Laws Service Tax Fri, 27 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260237