https://www.taxtmi.com/caselaws?id=148525 The appellate tribunal upheld the lower authority's decision, directing the appellant-assessees to pre-deposit the entire demanded amount within a specified period. The tribunal found the appellants had suppressed taxable values in their returns, leading to short payment of service tax. It held that the appellants were entitled to exemption under Notification No. 12/2003-S.T. but were still liable to pay the demanded amount under Section 11D of the Act. The tribunal rejected the appellants' argument for total waiver of pre-deposit, emphasizing their unjust gain from collecting service tax but remitting only a portion to the Government. en-us Wed, 03 Mar 2010 00:00:00 +0530 Thu, 24 Apr 2014 15:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148525 The appellate tribunal upheld the lower authority's decision, directing the appellant-assessees to pre-deposit the entire demanded amount within a specified period. The tribunal found the appellants had suppressed taxable values in their returns, leading to short payment of service tax. It held that the appellants were entitled to exemption under Notification No. 12/2003-S.T. but were still liable to pay the demanded amount under Section 11D of the Act. The tribunal rejected the appellants' argument for total waiver of pre-deposit, emphasizing their unjust gain from collecting service tax but remitting only a portion to the Government. Case-Laws Service Tax Wed, 03 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148525