https://www.taxtmi.com/caselaws?id=75172 In a service tax dispute, the Tribunal waived the balance pre-deposit where the assessee had already paid a substantial part of the tax and interest before the show cause notice. It held, prima facie, that the extended limitation period was not sustainable because the record showed bona fide doubt on liability and no material of suppression, misstatement, fraud, collusion, or intent to evade duty. The demand was therefore treated as prima facie time-barred for pre-deposit purposes, and the remaining deposit was dispensed with. en-us Mon, 31 Aug 2009 00:00:00 +0530 Sun, 28 Mar 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75172 In a service tax dispute, the Tribunal waived the balance pre-deposit where the assessee had already paid a substantial part of the tax and interest before the show cause notice. It held, prima facie, that the extended limitation period was not sustainable because the record showed bona fide doubt on liability and no material of suppression, misstatement, fraud, collusion, or intent to evade duty. The demand was therefore treated as prima facie time-barred for pre-deposit purposes, and the remaining deposit was dispensed with. Case-Laws Service Tax Mon, 31 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75172