https://www.taxtmi.com/caselaws?id=201339 The Tribunal granted a complete waiver of pre-deposit and stayed the recovery of the service tax amount demanded, totaling Rs. 10,38,813. The appellant's activity was found not to fall under "Business Auxiliary Services" but rather under information technology services. Financial losses and the previous vacating of a similar demand by the Tribunal supported the decision. The appellant's claim of undue financial hardship was considered, and the sustainability of the demand and penalties was questioned, leading to the waiver and stay of recovery pending appeal. en-us Mon, 17 May 2010 00:00:00 +0530 Thu, 22 Dec 2011 16:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201339 The Tribunal granted a complete waiver of pre-deposit and stayed the recovery of the service tax amount demanded, totaling Rs. 10,38,813. The appellant's activity was found not to fall under "Business Auxiliary Services" but rather under information technology services. Financial losses and the previous vacating of a similar demand by the Tribunal supported the decision. The appellant's claim of undue financial hardship was considered, and the sustainability of the demand and penalties was questioned, leading to the waiver and stay of recovery pending appeal. Case-Laws Service Tax Mon, 17 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201339