https://www.taxtmi.com/caselaws?id=468264 Non-compliance with the mandatory pre-deposit requirement under the service tax framework, together with failure to place the show-cause notice and other relied-upon materials on record, left the Tribunal's dismissal of the appeal without a substantial question of law. The Court noted that the absence of supporting records was material to the challenge and treated the defect as fatal to interference. Condonation of delay was dealt with separately, but it did not alter the merits position or revive the appeal. The challenge therefore failed on the basis that no substantial question of law was made out. en-us Mon, 16 Feb 2026 00:00:00 +0530 Fri, 24 Apr 2026 19:49:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468264 Non-compliance with the mandatory pre-deposit requirement under the service tax framework, together with failure to place the show-cause notice and other relied-upon materials on record, left the Tribunal's dismissal of the appeal without a substantial question of law. The Court noted that the absence of supporting records was material to the challenge and treated the defect as fatal to interference. Condonation of delay was dealt with separately, but it did not alter the merits position or revive the appeal. The challenge therefore failed on the basis that no substantial question of law was made out. Case-Laws Service Tax Mon, 16 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468264