https://www.taxtmi.com/caselaws?id=206501 At the stay stage, the Tribunal considered whether the appellant had shown a prima facie case for waiver of pre-deposit and stay of recovery in a service tax dispute. It found prima facie that spare parts and components sold during warranty repairs, supported by VAT or sales tax invoices, were not includible in service value, and that dealer incentives had a direct nexus with sale of goods rather than business auxiliary service consideration. The remaining demands, including other services and limitation, required fuller examination at final hearing. Financial hardship was pleaded but not substantiated. Partial relief was granted on deposit of Rs. 40,00,000, with recovery of the balance stayed pending appeal. en-us Fri, 21 Jan 2011 00:00:00 +0530 Tue, 06 Sep 2011 14:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206501 At the stay stage, the Tribunal considered whether the appellant had shown a prima facie case for waiver of pre-deposit and stay of recovery in a service tax dispute. It found prima facie that spare parts and components sold during warranty repairs, supported by VAT or sales tax invoices, were not includible in service value, and that dealer incentives had a direct nexus with sale of goods rather than business auxiliary service consideration. The remaining demands, including other services and limitation, required fuller examination at final hearing. Financial hardship was pleaded but not substantiated. Partial relief was granted on deposit of Rs. 40,00,000, with recovery of the balance stayed pending appeal. Case-Laws Service Tax Fri, 21 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206501