https://www.taxtmi.com/caselaws?id=79007 Research and development cess paid under Notification No. 17/04-S.T. was treated as prima facie eligible for abatement while computing service tax liability, supporting the appellant's claim for interim relief. On that reading of the notification, the appellant established a sufficient prima facie case for waiver of pre-deposit, and recovery of the adjudged dues was stayed pending disposal of the appeal. en-us Mon, 23 Nov 2009 00:00:00 +0530 Thu, 30 Dec 2010 15:18:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=79007 Research and development cess paid under Notification No. 17/04-S.T. was treated as prima facie eligible for abatement while computing service tax liability, supporting the appellant's claim for interim relief. On that reading of the notification, the appellant established a sufficient prima facie case for waiver of pre-deposit, and recovery of the adjudged dues was stayed pending disposal of the appeal. Case-Laws Service Tax Mon, 23 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=79007