Earlier pre-deposit exceeded the statutory requirement computed on the reduced demand. Therefore, according to the bench, there was no justification to require any additional pre-deposit for filing the appeal before the Tribunal

The High Court quashed the service tax demand against an advocate, holding that legal services provided to a partnership firm of advocates are exempt and not taxable in her hands.

A proper checklist for CA filing refund in RFD-01 correct refund category, mandatory statements, declarations and undertakings, etc