https://www.taxtmi.com/caselaws?id=130036 Complete waiver of pre-deposit was granted in a service tax dispute involving business auxiliary services, where the appellant prosecuted the appeal as the successor and legal heir of the deceased service provider. The Tribunal noted the appellant's plea of severe financial hardship, inconsistent departmental positions on the characterisation of the activity, and defects in the show cause notice, including failure to identify the specific clause under the relevant explanation for the disputed service sub-category. The Tribunal also referred to earlier decisions treating comparable activities differently and noted that the issue was pending in higher forums, leading it to relieve the appellant from the pre-deposit requirement. en-us Wed, 27 May 2009 00:00:00 +0530 Wed, 17 Apr 2013 10:05:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=130036 Complete waiver of pre-deposit was granted in a service tax dispute involving business auxiliary services, where the appellant prosecuted the appeal as the successor and legal heir of the deceased service provider. The Tribunal noted the appellant's plea of severe financial hardship, inconsistent departmental positions on the characterisation of the activity, and defects in the show cause notice, including failure to identify the specific clause under the relevant explanation for the disputed service sub-category. The Tribunal also referred to earlier decisions treating comparable activities differently and noted that the issue was pending in higher forums, leading it to relieve the appellant from the pre-deposit requirement. Case-Laws Service Tax Wed, 27 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=130036