https://www.taxtmi.com/caselaws?id=78995 The Tribunal upheld the waiver from pre-deposit of service tax demand and penalty, directing the Appellants to pay Rs. 60,000 in cash for service tax on GTA service within eight weeks. Compliance with this partial payment resulted in the waiver of the pre-deposit requirement for the remaining service tax demand, interest, and penalty, with recovery stayed. The decision was based on the understanding that the service tax on GTA service should be paid in cash by the service receiver, not through Cenvat credit, as clarified in a Board's Circular. en-us Mon, 24 May 2010 00:00:00 +0530 Wed, 29 Dec 2010 13:14:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78995 The Tribunal upheld the waiver from pre-deposit of service tax demand and penalty, directing the Appellants to pay Rs. 60,000 in cash for service tax on GTA service within eight weeks. Compliance with this partial payment resulted in the waiver of the pre-deposit requirement for the remaining service tax demand, interest, and penalty, with recovery stayed. The decision was based on the understanding that the service tax on GTA service should be paid in cash by the service receiver, not through Cenvat credit, as clarified in a Board's Circular. Case-Laws Service Tax Mon, 24 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78995