https://www.taxtmi.com/caselaws?id=219219 The Tribunal allowed the change of Cause Title from M/s SAIL to M/s Centre for Engineering & Technology, noting their connection. Regarding the waiver of pre-deposit of service tax and penalties, the Tribunal granted a prima facie case for total waiver and stayed the recovery of dues during the appeal process. The decision emphasized the relationship between the applicant and M/s SAIL, determining tax liability based on services provided and internal allocations within the company. en-us Mon, 18 Jun 2012 00:00:00 +0530 Tue, 02 Dec 2014 12:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219219 The Tribunal allowed the change of Cause Title from M/s SAIL to M/s Centre for Engineering & Technology, noting their connection. Regarding the waiver of pre-deposit of service tax and penalties, the Tribunal granted a prima facie case for total waiver and stayed the recovery of dues during the appeal process. The decision emphasized the relationship between the applicant and M/s SAIL, determining tax liability based on services provided and internal allocations within the company. Case-Laws Service Tax Mon, 18 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219219