05 November 2016
As per Section 35F of Central Excise Act made applicable to Service tax, pre-deposit is mandatory to file appeal in case duty or penalty is in dispute. Does not this mean that pre-deposit is not necessary in case exigibility to tax alone and not the duty or penalty is in dispute in the appeal? Is there any case law which deals with such a situation?
12 February 2017
Experts, please offer your opinion whether pre deposit is mandatory in case the assessee does not challenge the tax or penalty imposed in the Order-In- Original and the dispute in appeal is against the taxability of services confirmed in the O-I-O.
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