TaxTMI 
TaxTMI 
Adjustment
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....djustment<br> Query (Issue) Started By: - Sudhir Kumar Dated:- 8-2-2025 Last Reply Date:- 12-2-2025 Service Tax<br>Got 2 Replies<br>Service Tax<br>If taxpayer has pre deposited the amount against filing appeal and after dismissal of appeal he is willing to adjust such pre deposit amount with demand confirmed in order, is any circular is having in existence in support of his claim. Reply By KASTUR....
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....I SETHI: The Reply: Dear Querist, There are pro-revenue case laws (pertaining to pre-GST era) wherein it has been held that pre-deposit is an amount and not duty or tax. "Pre-deposit is not a payment of duty but only a pre-deposit for availing right of appeal"------Supreme Court in the case of UOI Vs. Suvidhe Ltd. reported as 1996 (8) TMI 521 - SC ORDER and (i) Bombay in the case o....
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....f Suvidhe Ltd. Vs. UOI - 1996 (2) TMI 136 - BOMBAY HIGH COURT (ii) There is also Board's circular which treats pre-deposit as an amount and not duty. (iii) There is a plethora of judgements wherein various High Courts on the basis of the judgement of Supreme Court had allowed the refund of pre-deposit on the ground that pre-deposit is an amount and not duty and so time bar limit for the pu....
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....rpose of refund was not applicable, it being not duty/tax. Worth reading deeply. Reply By Shilpi Jain: The Reply: If the order has not appropriated, then you can write to the officer after paying off the remaining demand asking to adjust with the pr-deposit.<br> Discussion Forum - Knowledge Sharing ....