Delhi HC Waives Pre-Deposit in Service Tax Appeal, Citing ₹5.36 Crore Already Paid

MCM Construction And Real Estate Private Ltd Vs Commissioner (Delhi High Court) The Delhi High Court has ruled in favor of MCM Construction And Real Estate Private Ltd., allowing the company to proceed with its appeal before the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) by waiving the requirement for a balance pre-deposit. The decision, delivered on May 15, 2025, addresses a dispute over service tax liability on construction services and the conditions for appealing such demands. The case originated from two Show Cause Notices (SCNs) issued by the Central Goods and Service ...