https://www.taxtmi.com/caselaws?id=217229 Waiver of pre-deposit and stay of recovery were sought in a service tax appeal concerning coaching activities, alleged sale of study material, and mock test charges. The tribunal found no credible evidence supporting separate pre-school coaching, independent sale of books, or disclosure of those activities in ST-3 returns, and the claim of limitation was not substantiated. Financial hardship was also not shown from the balance sheet. On that prima facie record, full waiver was declined and only partial interim relief was granted, subject to a further deposit as ordered. en-us Mon, 30 Apr 2012 00:00:00 +0530 Fri, 18 Jan 2013 17:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217229 Waiver of pre-deposit and stay of recovery were sought in a service tax appeal concerning coaching activities, alleged sale of study material, and mock test charges. The tribunal found no credible evidence supporting separate pre-school coaching, independent sale of books, or disclosure of those activities in ST-3 returns, and the claim of limitation was not substantiated. Financial hardship was also not shown from the balance sheet. On that prima facie record, full waiver was declined and only partial interim relief was granted, subject to a further deposit as ordered. Case-Laws Service Tax Mon, 30 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217229