https://www.taxtmi.com/caselaws?id=128603 A public sector undertaking facing a service tax demand was granted waiver of pre-deposit because it had paid tax on estimated receipts where full receipt details were unavailable by the due date, and the shortfall was later adjusted and paid. The record notes occasional excess and short payments arising from estimation, but no suppression or misdeclaration with intent to evade duty was shown. On that basis, the pre-deposit condition was dispensed with and stay was granted unconditionally. en-us Fri, 06 Feb 2009 00:00:00 +0530 Tue, 09 Apr 2013 10:35:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128603 A public sector undertaking facing a service tax demand was granted waiver of pre-deposit because it had paid tax on estimated receipts where full receipt details were unavailable by the due date, and the shortfall was later adjusted and paid. The record notes occasional excess and short payments arising from estimation, but no suppression or misdeclaration with intent to evade duty was shown. On that basis, the pre-deposit condition was dispensed with and stay was granted unconditionally. Case-Laws Service Tax Fri, 06 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128603