https://www.taxtmi.com/caselaws?id=435054 Section 83 of the Finance Act, 1994 applies section 35F of the Central Excise Act to service tax appeals, so the amended pre-deposit requirement is a mandatory condition for entertainment of the appeal. After the 06.08.2014 amendment, the prescribed percentage must be deposited before the appellate forum can proceed, and neither the Tribunal nor the Commissioner (Appeals) has power to waive or reduce that requirement. Non-compliance with this statutory condition precedent renders the appeal not maintainable and liable to dismissal. en-us Wed, 01 Mar 2023 00:00:00 +0530 Fri, 10 Mar 2023 21:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435054 Section 83 of the Finance Act, 1994 applies section 35F of the Central Excise Act to service tax appeals, so the amended pre-deposit requirement is a mandatory condition for entertainment of the appeal. After the 06.08.2014 amendment, the prescribed percentage must be deposited before the appellate forum can proceed, and neither the Tribunal nor the Commissioner (Appeals) has power to waive or reduce that requirement. Non-compliance with this statutory condition precedent renders the appeal not maintainable and liable to dismissal. Case-Laws Service Tax Wed, 01 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435054