https://www.taxtmi.com/caselaws?id=207349 A pre-deposit can be made a condition for interim protection where a claim to exemption or abatement is not supported by sufficient documentary evidence. The Tribunal held that the option for the composition scheme could not be treated as exercised without written proof, and that a works contractor claiming abatement remains subject to evidentiary scrutiny. It therefore directed the appellant to make a partial pre-deposit, and on compliance stayed recovery of the balance demand during the appeal. en-us Wed, 09 Feb 2011 00:00:00 +0530 Fri, 09 Dec 2011 08:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207349 A pre-deposit can be made a condition for interim protection where a claim to exemption or abatement is not supported by sufficient documentary evidence. The Tribunal held that the option for the composition scheme could not be treated as exercised without written proof, and that a works contractor claiming abatement remains subject to evidentiary scrutiny. It therefore directed the appellant to make a partial pre-deposit, and on compliance stayed recovery of the balance demand during the appeal. Case-Laws Service Tax Wed, 09 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207349