The Commissioner of Service Tax, Goa passed an order-in-original and confirmed the service tax liability on the Appellant. The Appellant preferred an appeal before the Hon’ble CESTAT by making a pre-deposit (7.5 per cent of the tax demand confirmed by the learned Commissioner). Despite such compliance, the Deputy Director, DGCEI, Goa wrote a letter to … Continue reading There was no need for freezing the bank account once appeal has been filed by paying pre-deposit amount in terms of amended Section 35F of the Central Excise Act, 1944