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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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The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.

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Step 2 – Draft Generation

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

• Relevant statutory provisions
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• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review.

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        Case ID :
        Service Tax

        2009 (11) TMI 474 - AT - Service Tax

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        Waiver of pre-deposit granted on prima facie case against service tax for cylinder testing, painting and repair activities. Waiver of pre-deposit was granted where the appellant showed a prima facie case against service tax liability arising from testing, painting and repairing ...
                        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.

                            Waiver of pre-deposit granted on prima facie case against service tax for cylinder testing, painting and repair activities.

                            Waiver of pre-deposit was granted where the appellant showed a prima facie case against service tax liability arising from testing, painting and repairing of cylinders. The tribunal stayed recovery of the confirmed duty and penalties imposed by the adjudicating authority until disposal of the appeal, reflecting that interim relief was justified on the material presented for the relevant period.


                            Issues: Whether the appellant was entitled to waiver of pre-deposit of the confirmed duty and penalties, and whether the activity of testing, painting and repairing cylinders made out a prima facie case against service tax liability for the relevant period.

                            Outcome: The application for waiver of pre-deposit was allowed and recovery of the amounts confirmed by the adjudicating authority and the penalties imposed was stayed till disposal of the appeal.

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