https://www.taxtmi.com/caselaws?id=75163 A stay application concerning service tax disallowance under Notification No. 34/2004-S.T. was tested against the assessee's claim for unconditional waiver of pre-deposit. The exemption plea was found prima facie weak because the clause relied on by the department appeared to cover consignments where the gross amount charged exceeded the prescribed limit, and the limitation defence also failed at the prima facie stage since the exemption availment was not disclosed. Financial hardship was asserted but unsupported by documentary evidence. Unconditional waiver was therefore rejected, and the assessee was directed to make a partial pre-deposit, after which the balance of tax, interest and penalty would remain stayed pending appeal. en-us Fri, 03 Jul 2009 00:00:00 +0530 Sun, 28 Mar 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75163 A stay application concerning service tax disallowance under Notification No. 34/2004-S.T. was tested against the assessee's claim for unconditional waiver of pre-deposit. The exemption plea was found prima facie weak because the clause relied on by the department appeared to cover consignments where the gross amount charged exceeded the prescribed limit, and the limitation defence also failed at the prima facie stage since the exemption availment was not disclosed. Financial hardship was asserted but unsupported by documentary evidence. Unconditional waiver was therefore rejected, and the assessee was directed to make a partial pre-deposit, after which the balance of tax, interest and penalty would remain stayed pending appeal. Case-Laws Service Tax Fri, 03 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75163