Particulars | Old | New effective from date of enactment |
Appeal before Commissioner of Service Tax(Appeal) | The Appellate Authority including Tribunal on case to case basis decides amount of pre-deposit to be paid after hearing stay application. Both merit and financial hardship were considered before disposal of any stay Application |
7.5% of duty demanded or penalty or both |
Appeal before Tribunal (if 1st stage Appeal) | 7.5% of duty demanded or penalty or both | |
Appeal before Tribunal (if 2nd stage Appeal) | 10% of duty demanded or penalty or both |
The above provision would have following impact:
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