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Facts:
The demand of service tax was confirmed against the petitioner who could prefer an appeal before the CESTAT ; however a pre-deposit of 7.5% of the tax amount is required to be made in view of the amended provisions effective from 06-08-2014.
Held:
The suit commenced in 2012 therefore the appeal to be filed would be governed by the statutory provisions as they stood prior to 06-08-2014. The Appellate Tribunal shall consider the application for waiver of pre-deposit, stay of recovery and thereafter proceed to hear the application in due course.
