https://www.taxtmi.com/caselaws?id=202022 Pre-deposit was waived pending appeal because the appellant raised a prima facie claim to exemption under Notification No. 13/2003-S.T. for commission agency service, and the adjudicating authority had not clearly bifurcated the activities into separate taxable categories. The Tribunal noted that the denial of exemption was based on a compendious view of multiple activities rather than a clear finding on each service head, and that the notification did not impose the condition relied on by the Revenue. On that basis, interim relief was granted during the pendency of the appeal. en-us Mon, 03 Aug 2009 00:00:00 +0530 Tue, 18 Jan 2011 18:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202022 Pre-deposit was waived pending appeal because the appellant raised a prima facie claim to exemption under Notification No. 13/2003-S.T. for commission agency service, and the adjudicating authority had not clearly bifurcated the activities into separate taxable categories. The Tribunal noted that the denial of exemption was based on a compendious view of multiple activities rather than a clear finding on each service head, and that the notification did not impose the condition relied on by the Revenue. On that basis, interim relief was granted during the pendency of the appeal. Case-Laws Service Tax Mon, 03 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202022