https://www.taxtmi.com/caselaws?id=220299 In a service tax dispute concerning Goods Transport Agency service, the appellant sought waiver of pre-deposit and stay of recovery while claiming the benefit of Notification No. 34/2004-ST. A prima facie case for waiver was found because the same assessee had obtained a favourable view for a subsequent period, whereas the impugned order had taken the opposite view on an identical issue. Support was also drawn from a coordinate Bench ruling granting unconditional stay where the gross amount charged by the service provider was Rs. 1,500 or less. On that basis, pre-deposit was waived and recovery stayed until disposal of the appeal. en-us Tue, 18 Sep 2012 00:00:00 +0530 Fri, 18 Jan 2013 09:16:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220299 In a service tax dispute concerning Goods Transport Agency service, the appellant sought waiver of pre-deposit and stay of recovery while claiming the benefit of Notification No. 34/2004-ST. A prima facie case for waiver was found because the same assessee had obtained a favourable view for a subsequent period, whereas the impugned order had taken the opposite view on an identical issue. Support was also drawn from a coordinate Bench ruling granting unconditional stay where the gross amount charged by the service provider was Rs. 1,500 or less. On that basis, pre-deposit was waived and recovery stayed until disposal of the appeal. Case-Laws Service Tax Tue, 18 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220299