https://www.taxtmi.com/caselaws?id=202110 The Tribunal granted the appellant's stay petition against the waiver of pre-deposit of service tax, education cess, interest, and penalties under the Finance Act, 1994. The Tribunal found the issue identical to a previous case where the inclusion of land cost in taxable value was contested. Relying on a Board's clarification, the Tribunal held the appellant established a prima facie case for waiver of pre-deposit. The recovery of disputed amounts was stayed until appeal disposal, and the appeal was linked with a previous one for joint resolution. en-us Thu, 20 Aug 2009 00:00:00 +0530 Wed, 19 Jan 2011 18:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202110 The Tribunal granted the appellant's stay petition against the waiver of pre-deposit of service tax, education cess, interest, and penalties under the Finance Act, 1994. The Tribunal found the issue identical to a previous case where the inclusion of land cost in taxable value was contested. Relying on a Board's clarification, the Tribunal held the appellant established a prima facie case for waiver of pre-deposit. The recovery of disputed amounts was stayed until appeal disposal, and the appeal was linked with a previous one for joint resolution. Case-Laws Service Tax Thu, 20 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202110