2025 (7) TMI 1888

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....ling the appeal before the Customs, Excise and Service Tax Appellate Tribunal (hereinafter, 'CESTAT'). 3. The said appeal arises out of Show Cause Notice dated 27th April, 2022 by which certain demand has been raised against the Petitioner. The Order-in-Original dated 20th March, 2023 confirms the demand of service tax in terms of Section 73(1) Finance Act, 1994 read with Section 174 of the Central Goods and Service Tax Act, 2017 to the tune of Rs. 44,74,935/-. Even interest on the confirmed demand as also the penalties have been imposed upon the Petitioner. 4. The submission on behalf of the Petitioner is that 7.5 per cent of the pre-deposit has already been made and the Petitioner is not in a position to arrange the remaining 2.5 pe....

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....the admitted tax, interest or penalty is concerned, the entire amount would have to be deposited. In so far as the disputed amount is concerned, 10% of the tax would have to be deposited as a pre-deposit along with the appeal. The said provision does not, in the opinion of this Court, give discretion for waiver of the pre-deposit. In any event in Diamond Entertainment (supra) in the context of the Excise Act, the Court has clearly observed as under: "12. In Pioneer Corporation v. Union of India, (2016) 340 ELT 63, Shubh Impex v. Union of India, (2018) 361 ELT 199 (Del) and Manoj Kumar Jha v. DRI, (2019) 365 ELT 166 (Del), this Court, even while dealing with cases in which the appeal had been filed before the CESTAT after 6 th Augus....