https://www.taxtmi.com/caselaws?id=75538 The applicants established a prima facie case for interim relief because the invoices for transport service showed charges below the notification threshold, making the claim for exemption under Notification No. 34/2004-S.T. supportable at the stay stage. On that basis, pre-deposit of service tax and penalty was waived and recovery was stayed pending the appeal. The order is confined to the interim assessment of the exemption claim and does not decide the final merits. en-us Tue, 16 Jun 2009 00:00:00 +0530 Thu, 06 May 2010 13:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75538 The applicants established a prima facie case for interim relief because the invoices for transport service showed charges below the notification threshold, making the claim for exemption under Notification No. 34/2004-S.T. supportable at the stay stage. On that basis, pre-deposit of service tax and penalty was waived and recovery was stayed pending the appeal. The order is confined to the interim assessment of the exemption claim and does not decide the final merits. Case-Laws Service Tax Tue, 16 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75538