Kerala HC Permits Service Tax Appeal with Mandatory Deposit payment

Kaviyoor Service Co Operative Bank Ltd Vs Commissioner of Central Tax (Kerala High Court) Introduction: The Kerala High Court recently addressed a writ petition filed by the Kaviyoor Service Co-operative Bank Ltd. The case involved an order passed by the Assessing Authority confirming a demand for service tax and penalties. The petitioner had appealed the decision to the Commissioner of Central Excise (Appeals), but the appeal was dismissed due to the non-compliance with mandatory deposit requirements. This article provides a detailed analysis of the case and the court’s decision. Backg...