https://www.taxtmi.com/caselaws?id=77605 In an appeal against service tax demand and penalty, the Tribunal declined full waiver of pre-deposit because the appellant did not produce sufficient material to establish sub-contractor status, non-taxability, prior tax payment by the principal operator, or entitlement to full abatement under Notification No. 15/2007-S.T. Applying a prima facie assessment and balance of convenience, it held that Revenue's interest required protection pending appeal and directed partial pre-deposit, with recovery of the balance stayed on compliance. en-us Tue, 06 Oct 2009 00:00:00 +0530 Fri, 29 Oct 2010 14:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77605 In an appeal against service tax demand and penalty, the Tribunal declined full waiver of pre-deposit because the appellant did not produce sufficient material to establish sub-contractor status, non-taxability, prior tax payment by the principal operator, or entitlement to full abatement under Notification No. 15/2007-S.T. Applying a prima facie assessment and balance of convenience, it held that Revenue's interest required protection pending appeal and directed partial pre-deposit, with recovery of the balance stayed on compliance. Case-Laws Service Tax Tue, 06 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77605