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AI Drafter ✕

Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

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Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.

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• Issue-wise legal analysis
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        Case ID :
        Service Tax

        2015 (12) TMI 205 - AT - Service Tax

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        Pre-deposit waiver and stay of recovery may follow a prima facie small scale industry exemption claim. Where an appellant has already deposited a substantial part of the disputed duty and penalty, and raises a prima facie claim to small scale industry ...
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Pre-deposit waiver and stay of recovery may follow a prima facie small scale industry exemption claim.

                                Where an appellant has already deposited a substantial part of the disputed duty and penalty, and raises a prima facie claim to small scale industry exemption under Notification No. 6/2005-ST, interim protection may be justified. On that basis, further pre-deposit was waived and recovery of the disputed liability was stayed during the pendency of the appeal.


                                Issues: Whether the appellant was entitled to waiver of further pre-deposit and stay of recovery during the pendency of the appeal.

                                Analysis: The appellant had already deposited a substantial part of the disputed amount and had also deposited penalty. The balance demand was stated to be disputed on the plea that the appellant was eligible for small scale industry exemption under Notification No. 6/2005-ST. On this basis, a prima facie case was found to exist for granting interim protection.

                                Conclusion: Further pre-deposit was waived and recovery of the impugned liability was stayed during the pendency of the appeal.

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