https://www.taxtmi.com/caselaws?id=128655 The Tribunal directed the applicants, who were telecom service providers, to deposit a specified amount within a timeframe. Upon compliance, the balance tax and penalty were waived, and recovery stayed pending appeal disposal. The Tribunal emphasized the need for proper officer sanction for credit or refund without unjust enrichment provisions, noting the revenue-neutral nature of the exercise due to payment of interest. The applicants failed to establish a prima facie case for the waiver of the entire demand, with no plea of financial hardship made, leading to the Tribunal's decision. en-us Tue, 06 Jan 2009 00:00:00 +0530 Tue, 09 Apr 2013 17:09:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128655 The Tribunal directed the applicants, who were telecom service providers, to deposit a specified amount within a timeframe. Upon compliance, the balance tax and penalty were waived, and recovery stayed pending appeal disposal. The Tribunal emphasized the need for proper officer sanction for credit or refund without unjust enrichment provisions, noting the revenue-neutral nature of the exercise due to payment of interest. The applicants failed to establish a prima facie case for the waiver of the entire demand, with no plea of financial hardship made, leading to the Tribunal's decision. Case-Laws Service Tax Tue, 06 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128655