https://www.taxtmi.com/caselaws?id=216324 The Tribunal granted the applicants a waiver of pre-deposit for Service tax, interest, and penalties, with a stay on recovery during the appeal's pendency. The Tribunal aligned with the non-clarificatory interpretation of the Explanation introduced to Section 65(106) of the Finance Act, 1994, despite conflicting views on its nature. The decision was influenced by the Show Cause Notice being issued post the Explanation's introduction and the admission of the Revenue's appeal by the Gujarat High Court. en-us Mon, 10 Oct 2011 00:00:00 +0530 Sat, 18 Aug 2012 15:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216324 The Tribunal granted the applicants a waiver of pre-deposit for Service tax, interest, and penalties, with a stay on recovery during the appeal's pendency. The Tribunal aligned with the non-clarificatory interpretation of the Explanation introduced to Section 65(106) of the Finance Act, 1994, despite conflicting views on its nature. The decision was influenced by the Show Cause Notice being issued post the Explanation's introduction and the admission of the Revenue's appeal by the Gujarat High Court. Case-Laws Service Tax Mon, 10 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216324