https://www.taxtmi.com/caselaws?id=201382 On a prima facie review, the Tribunal found that the proprietor's registration with the department and income tax returns filed in his name supported the department's view that he was the service provider, and it was not persuaded by the claim that family members were actually operating the business. On that limited interim footing, and in view of the confirmed demand for cable service tax, cess, interest and penalties, the Tribunal ordered an additional pre-deposit as a condition for continued stay of recovery during the appeal. The direction was interlocutory and expressly confined to securing revenue pending final disposal. en-us Mon, 28 Jun 2010 00:00:00 +0530 Wed, 05 Jan 2011 18:36:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201382 On a prima facie review, the Tribunal found that the proprietor's registration with the department and income tax returns filed in his name supported the department's view that he was the service provider, and it was not persuaded by the claim that family members were actually operating the business. On that limited interim footing, and in view of the confirmed demand for cable service tax, cess, interest and penalties, the Tribunal ordered an additional pre-deposit as a condition for continued stay of recovery during the appeal. The direction was interlocutory and expressly confined to securing revenue pending final disposal. Case-Laws Service Tax Mon, 28 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201382