https://www.taxtmi.com/article/detailed?id=17171 Mandatory pre-deposit is a condition for entertaining a Service Tax appeal, but filing an appeal within limitation is distinct from entertaining it for adjudication. Where the prescribed deposit is subsequently made before final disposal and the appeal has not been decided on merits, the later compliance is a material circumstance requiring consideration. This is not a request for waiver of pre-deposit. A dismissal based solely on absence of deposit at filing, without considering subsequent payment and satisfaction of the statutory condition, may amount to non-application of mind. en-us Wed, 12 Aug 2026 08:22:56 +0530 Wed, 12 Aug 2026 08:22:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17171 Mandatory pre-deposit is a condition for entertaining a Service Tax appeal, but filing an appeal within limitation is distinct from entertaining it for adjudication. Where the prescribed deposit is subsequently made before final disposal and the appeal has not been decided on merits, the later compliance is a material circumstance requiring consideration. This is not a request for waiver of pre-deposit. A dismissal based solely on absence of deposit at filing, without considering subsequent payment and satisfaction of the statutory condition, may amount to non-application of mind. Articles Service Tax Wed, 12 Aug 2026 08:22:56 +0530 https://www.taxtmi.com/article/detailed?id=17171