https://www.taxtmi.com/caselaws?id=218964 The Tribunal granted a waiver of the pre-deposit requirement for service tax, interest, and penalty under section 78 of the Finance Act, 1994 in a case involving the supply of electricity to tenants along with renting of immovable property service. Relying on a similar case precedent where electricity supply was considered exempted, the Tribunal found that the applicant established a prima facie case for a 100% waiver of the confirmed service tax and penalty. Consequently, the Tribunal stayed the recovery during the appeal process. en-us Tue, 25 Sep 2012 00:00:00 +0530 Thu, 29 Nov 2012 17:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218964 The Tribunal granted a waiver of the pre-deposit requirement for service tax, interest, and penalty under section 78 of the Finance Act, 1994 in a case involving the supply of electricity to tenants along with renting of immovable property service. Relying on a similar case precedent where electricity supply was considered exempted, the Tribunal found that the applicant established a prima facie case for a 100% waiver of the confirmed service tax and penalty. Consequently, the Tribunal stayed the recovery during the appeal process. Case-Laws Service Tax Tue, 25 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218964