https://www.taxtmi.com/caselaws?id=128512 Free services rendered during the warranty period were treated as covered by an earlier Tribunal ruling on authorised service stations, and this supported a strong prima facie case on taxability. On that basis, pre-deposit of the service tax demand and penalty was waived for the stay application, and unconditional stay was granted. The text reflects that section 35F relief was available where the issue was already considered by precedent and the appellant established a sufficient case against immediate deposit. en-us Tue, 13 Jan 2009 00:00:00 +0530 Sat, 06 Apr 2013 16:29:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128512 Free services rendered during the warranty period were treated as covered by an earlier Tribunal ruling on authorised service stations, and this supported a strong prima facie case on taxability. On that basis, pre-deposit of the service tax demand and penalty was waived for the stay application, and unconditional stay was granted. The text reflects that section 35F relief was available where the issue was already considered by precedent and the appellant established a sufficient case against immediate deposit. Case-Laws Service Tax Tue, 13 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128512