https://www.taxtmi.com/caselaws?id=77302 A prima facie case for waiver of pre-deposit was accepted where the applicant had already discharged the disputed service tax before the show cause notice, and the appeal raised arguable issues on liability and penalty. The interim order also treated input tax credit as prima facie utilizable against the service tax liability, since the output service had been treated as taxable and the credit claim was not shown to be ineligible at that stage. The recipient-based service tax demand was likewise viewed as arising for a period before the relevant charging provision commenced, so the demand was not sustainable at the interim stage. Recovery remained stayed pending disposal of the appeal. en-us Mon, 17 Aug 2009 00:00:00 +0530 Mon, 06 Sep 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77302 A prima facie case for waiver of pre-deposit was accepted where the applicant had already discharged the disputed service tax before the show cause notice, and the appeal raised arguable issues on liability and penalty. The interim order also treated input tax credit as prima facie utilizable against the service tax liability, since the output service had been treated as taxable and the credit claim was not shown to be ineligible at that stage. The recipient-based service tax demand was likewise viewed as arising for a period before the relevant charging provision commenced, so the demand was not sustainable at the interim stage. Recovery remained stayed pending disposal of the appeal. Case-Laws Service Tax Mon, 17 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77302