https://www.taxtmi.com/caselaws?id=261430 A statutory amendment introducing a mandatory 7.5% pre-deposit for service tax appeals was held to operate prospectively and not to apply where proceedings had commenced before the amendment. The right of appeal was treated as a vested right accruing when the lis began, so the appellate remedy remained governed by the law in force at that time. Because no appeal or stay application was pending before the amendment took effect, the amended pre-deposit condition did not apply. The appellant was therefore entitled to file the appeal before the Tribunal without making the pre-deposit. en-us Fri, 12 Jun 2015 00:00:00 +0530 Wed, 11 Jan 2017 17:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261430 A statutory amendment introducing a mandatory 7.5% pre-deposit for service tax appeals was held to operate prospectively and not to apply where proceedings had commenced before the amendment. The right of appeal was treated as a vested right accruing when the lis began, so the appellate remedy remained governed by the law in force at that time. Because no appeal or stay application was pending before the amendment took effect, the amended pre-deposit condition did not apply. The appellant was therefore entitled to file the appeal before the Tribunal without making the pre-deposit. Case-Laws Service Tax Fri, 12 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261430