PRE DEPOSIT
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12 February 2026
HOW MUCH PRE- DEPOSIT TO BE PAID UNDER SERVICE ACT, ON WHICH ELEMENT I.E., TAX + INTEREST + PENALTY AND ON THE BASIS OF HUMANITY GROUND DEMAND CAN BE WAIVED?
12 February 2026
Under Service Tax law:
Pre-deposit = 7.5% (first appeal) or 10% (second appeal)
Calculated only on tax amount (not interest or penalty)
Mandatory and cannot be waived on humanitarian grounds
Pre-deposit = 7.5% (first appeal) or 10% (second appeal)
Calculated only on tax amount (not interest or penalty)
Mandatory and cannot be waived on humanitarian grounds
05 April 2026
7.5% with 1st appeal and remaining 2.5% with 2nd appeal. Where duty and penalty are in dispute the pre-deposit is to be computed on the disputed amount. vide Circular F. No. 01/05/Circular/CESTAT/2015-CR dated 05/07/2018.
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