https://www.taxtmi.com/caselaws?id=78047 In service tax proceedings, a stay application succeeded where the impugned suo motu revision under Section 84 of the Finance Act, 1994 appeared to travel beyond the scope of the original show cause notice. The notice proceeded on construction service for the relevant period, but the revisional order converted the matter into repair and maintenance service. That departure created a prima facie case for the appellant at the interim stage, and the balance of convenience was found in its favour. Waiver of pre-deposit was therefore granted and recovery of the demand was stayed pending disposal of the appeal. en-us Mon, 04 Jan 2010 00:00:00 +0530 Thu, 28 Oct 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78047 In service tax proceedings, a stay application succeeded where the impugned suo motu revision under Section 84 of the Finance Act, 1994 appeared to travel beyond the scope of the original show cause notice. The notice proceeded on construction service for the relevant period, but the revisional order converted the matter into repair and maintenance service. That departure created a prima facie case for the appellant at the interim stage, and the balance of convenience was found in its favour. Waiver of pre-deposit was therefore granted and recovery of the demand was stayed pending disposal of the appeal. Case-Laws Service Tax Mon, 04 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78047