https://www.taxtmi.com/caselaws?id=270194 An amendment introducing mandatory pre-deposit under Section 35F was treated as prospective from 06.08.2014, so service tax appeals filed earlier remained governed by the unamended regime. Under that earlier law, waiver or deposit conditions had to be decided by considering prima facie case, undue hardship, and protection of revenue. A non-speaking pre-deposit order that failed to address those factors was held to reflect non-exercise of discretion and was set aside, with remand for reconsideration under the correct statutory basis. en-us Fri, 11 Dec 2015 00:00:00 +0530 Sat, 10 Sep 2016 13:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270194 An amendment introducing mandatory pre-deposit under Section 35F was treated as prospective from 06.08.2014, so service tax appeals filed earlier remained governed by the unamended regime. Under that earlier law, waiver or deposit conditions had to be decided by considering prima facie case, undue hardship, and protection of revenue. A non-speaking pre-deposit order that failed to address those factors was held to reflect non-exercise of discretion and was set aside, with remand for reconsideration under the correct statutory basis. Case-Laws Service Tax Fri, 11 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270194