Manner of payment of pre-deposit for cases pertaining to Central Excise and Service Tax

As directed by the Hon‘ble Bombay High Court in the matter of Sodexo India Services Pvt Ltd vs Union of India and Others1 , the Central Board of Indirect Taxes and Customs (CBIC) has examined the issue regarding the manner of payment of pre-deposit for filing appeals and has issued Instruction no. CBIC-240137/14/2022-Service Tax Section-CBEC dated 28 October 2022, which provides the following:

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