https://www.taxtmi.com/caselaws?id=75870 In waiver of pre-deposit applications, relief may be limited where the record shows a prima facie liability to service tax, even if financial hardship is demonstrated. Applying the statutory definition of advertising agency service under the Finance Act, the activity of arranging display of advertisements in media was treated as falling within the taxable service on a prima facie basis. Financial hardship was considered, but it justified only partial relief rather than total waiver. Total waiver of pre-deposit was declined, partial waiver was granted on deposit of a specified sum, and recovery of the balance was stayed during pendency of the appeal. en-us Fri, 24 Jul 2009 00:00:00 +0530 Fri, 21 May 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75870 In waiver of pre-deposit applications, relief may be limited where the record shows a prima facie liability to service tax, even if financial hardship is demonstrated. Applying the statutory definition of advertising agency service under the Finance Act, the activity of arranging display of advertisements in media was treated as falling within the taxable service on a prima facie basis. Financial hardship was considered, but it justified only partial relief rather than total waiver. Total waiver of pre-deposit was declined, partial waiver was granted on deposit of a specified sum, and recovery of the balance was stayed during pendency of the appeal. Case-Laws Service Tax Fri, 24 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75870