https://www.taxtmi.com/caselaws?id=370231 The amended pre-deposit regime made a 7.5% deposit mandatory for appeals filed after the effective date and removed the Tribunal's earlier discretion to waive deposit on financial hardship. An appellate direction allowing the party to place financial condition and turnover on record did not amount to a waiver of pre-deposit. Because the appeal was filed after the amendment, the Tribunal had no jurisdiction to waive the statutory deposit, and the waiver request was rejected as not maintainable. en-us Wed, 24 Oct 2018 00:00:00 +0530 Wed, 14 Nov 2018 07:12:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370231 The amended pre-deposit regime made a 7.5% deposit mandatory for appeals filed after the effective date and removed the Tribunal's earlier discretion to waive deposit on financial hardship. An appellate direction allowing the party to place financial condition and turnover on record did not amount to a waiver of pre-deposit. Because the appeal was filed after the amendment, the Tribunal had no jurisdiction to waive the statutory deposit, and the waiver request was rejected as not maintainable. Case-Laws Service Tax Wed, 24 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370231