https://www.taxtmi.com/caselaws?id=208180 The High Court set aside the Tribunal's stay order on waiver of pre-deposit, directing reconsideration based on prima facie case, balance of convenience, irreparable loss, and undue hardship. The appellant's coaching services were classified as commercial, but argued non-commercial or charitable entities were exempt. The Court stressed considering undue hardship, balance of convenience, and irreparable loss. The extended limitation period was upheld due to lack of cooperation. The property attachment was deemed sufficient security, leading to the waiver of pre-deposit and stay of recovery until appeal disposal. en-us Mon, 18 Apr 2011 00:00:00 +0530 Wed, 11 May 2016 14:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208180 The High Court set aside the Tribunal's stay order on waiver of pre-deposit, directing reconsideration based on prima facie case, balance of convenience, irreparable loss, and undue hardship. The appellant's coaching services were classified as commercial, but argued non-commercial or charitable entities were exempt. The Court stressed considering undue hardship, balance of convenience, and irreparable loss. The extended limitation period was upheld due to lack of cooperation. The property attachment was deemed sufficient security, leading to the waiver of pre-deposit and stay of recovery until appeal disposal. Case-Laws Service Tax Mon, 18 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208180