Pre-deposit u/s 35F not applicable to stay applications &appeals pending prior to commencement of Finance Act (2 of 2014)- HC

CA Urvashi Porwal

Brief of the Case

In the case of Fifth Avenue Sourcing (P) Ltd. V/s Commissioner of Service Tax it was held BY Madras High Court that second proviso to Section 35F of the Act makes it abundantly clear that the proviso to this Section shall not apply to stay applications and appeals pending before the appellate authority prior to the commencement of the Finance Act (2 of 2014).

Brief Facts

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