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  • Circular 102/21/2019-GST slightly amended to rectify an inadvertent error.
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Pre-Deposit

S No Citation Name of the Party Subject Heading

1

2013 (4) ECS (232) (Tri-Che)

M/s. Venus Rubbers

There is no provision either in Chapter V of the Finance Act, 1944 nor provisoin of the C.Ex. Act, 1944 which accommodates a power in the Commissioner (Appeals) to review an order of pre-deposit passed, even if there be some error in such order.

2

2013 (4) ECS (225) (Tri-Del)

M/s Shyam Kumar & Co. Pvt Ltd.

The sunset clause in the proviso to Sub Section (2A) of Section 35C does not apply to grant of waiver of pre-deposit.

3

2013 (4) ECS (191) (Tri-Del)

M/s Ahluwalia Contracts Pvt. Limited

Pre-deposit of the entire adjudicated liability including tax/duty, interest and penalty (if any) is normally the sine qua non for triggering the authority of the appellate Commissioner to hear an appeal, whether under provisions of 1994 Act.

4

2013 (4) ECS (2) (Allahabad-HC)

M/s Galaxy Mercantiles Ltd.

Whether credit is available on Inputs and Capital goods used for constructing of Mall by contractor, which Mall, shops therein, are rented out by appellant and appellant paying ST under 'Renting of Immovable Property'

5

2014 (1) ECS (191) (Tri-Del)

M/s Schneider Electric India Pvt. Ltd.

Assessee harboured a bonafide belief of non-liability to service tax on interpretation of Section 65 (55a).

6

2014 (2) ECS (79) (HC- Mum)

The Board of Trustees of Jawaharlal Nehru Port Trust.

Service Tax (Waiver of Pre-deposit): There is no general rule laid down for waiver of pre-deposit by calling upon the PSU to execute a general bond.