https://www.taxtmi.com/caselaws?id=75118 Pending appeal, the Tribunal considered whether the confirmed duty should be deposited despite the appellants' claim of a prima facie case and financial hardship. The demand stemmed from denial of credit on input services used for trading and for repairing and maintenance activities. Prima facie, the Tribunal noted force in the revenue's contention that trading was not liable to service tax and that input services used for such activity would not qualify for credit. As no financial hardship was shown and the amount involved was small, the appellants were directed to deposit the entire duty amount within six weeks, after which the appeal would be taken up for final disposal. en-us Thu, 09 Jul 2009 00:00:00 +0530 Thu, 25 Mar 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75118 Pending appeal, the Tribunal considered whether the confirmed duty should be deposited despite the appellants' claim of a prima facie case and financial hardship. The demand stemmed from denial of credit on input services used for trading and for repairing and maintenance activities. Prima facie, the Tribunal noted force in the revenue's contention that trading was not liable to service tax and that input services used for such activity would not qualify for credit. As no financial hardship was shown and the amount involved was small, the appellants were directed to deposit the entire duty amount within six weeks, after which the appeal would be taken up for final disposal. Case-Laws Service Tax Thu, 09 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75118