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The Hon’ble Punjab and Haryana High Court in William E Connor Associates and Sourcing Pvt Ltd. and Anr v. Union of India and Others [C.W.P-733 of 2021 dated May 04, 2023] held that amount collected without authority of law at…
The Hon’ble Calcutta High Court in Liakhat Ali Mallick v. State of West Bengal set aside the order of the Single Bench and held that, condition of deposit of 20% need not be imposed since the same is not statutory requirement.
The Central Board of Indirect Taxes and Customs (CBIC) has said that pre-deposits for appeals in cases related to the erstwhile Central Excise Duty and Service Tax can be made only in cash and not through Electronic Cash Ledger (ECL).…
The CBIC vide CBIC-240137/14/2022-SERVICE TAX SECTION-CBEC dated October 28, 2022 has issued Instructions on the pre-deposit payment method for cases pertaining to Central Excise and Service Tax. It has been brought to the notice of the Board that appeals have…
The Hon’ble Customs, Excise & Service Tax Appellate Tribunal, New Delhi (“the CESTAT”) in the matter of Sky Airways v. Commissioner of Customs (Appeals), New Delhi [Final Order No. 50715 of 2022 dated August 12, 2022] dismissed the appeal stating…
The CESTAT, New Delhi in the matter of M/s Prem Kumar Ojha v. Commissioner of Customs-Jaipur I [Customs Miscellaneous Application No. 50245 of 2022 dated July 04, 2022] held that, in view of the afore-mentioned decisions by the Hon’ble Supreme Court…
The Ahmedabad Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has ruled that interest free refundable security deposits are not exigible to service tax since they are not collected in consideration for providing a service. The Bench,…
By Ramesh Chandra Jena, B.A. (Hons.), M.A. (Eco.), D.M.M., LL.B., ADVOCATE & TAX CONSULTANT The pre-deposit means certain amount of demand of tax to be deposited by appellant prior to filing of an appeal before the Appellate Authorities. The Provision…