https://www.taxtmi.com/caselaws?id=75568 The Tribunal granted the application for waiver of pre-deposit of service tax for a Govt. of Tamil Nadu undertaking providing business support services. The Tribunal found that the service charges collected were not for taxable services but for facilities provided to customers. It held that the extended period of limitation did not apply due to the applicants' bona fide belief of non-liability. A partial demand was time-barred, and a pre-deposit of Rs. 25,00,000 was required within eight weeks, with the balance amount waived pending appeal. Compliance reporting and early hearing were emphasized, with non-compliance leading to vacation of stay and appeal dismissal. en-us Tue, 07 Jul 2009 00:00:00 +0530 Sat, 24 Apr 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75568 The Tribunal granted the application for waiver of pre-deposit of service tax for a Govt. of Tamil Nadu undertaking providing business support services. The Tribunal found that the service charges collected were not for taxable services but for facilities provided to customers. It held that the extended period of limitation did not apply due to the applicants' bona fide belief of non-liability. A partial demand was time-barred, and a pre-deposit of Rs. 25,00,000 was required within eight weeks, with the balance amount waived pending appeal. Compliance reporting and early hearing were emphasized, with non-compliance leading to vacation of stay and appeal dismissal. Case-Laws Service Tax Tue, 07 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75568