https://www.taxtmi.com/caselaws?id=220812 Interference with a service tax pre-deposit order was declined where the appellate authority had applied the statutory criteria, including prima facie case, balance of convenience, financial burden and hardship, and had already granted substantial waiver by limiting the deposit. The writ court held that the petitioner's challenge to the very applicability of service tax was a for determination in the pending appeals, not in writ jurisdiction. No undue hardship warranting interference was shown, so the pre-deposit condition was upheld and the appeals were left to be decided on merits after compliance. en-us Wed, 06 Feb 2013 00:00:00 +0530 Fri, 25 Jul 2014 14:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220812 Interference with a service tax pre-deposit order was declined where the appellate authority had applied the statutory criteria, including prima facie case, balance of convenience, financial burden and hardship, and had already granted substantial waiver by limiting the deposit. The writ court held that the petitioner's challenge to the very applicability of service tax was a for determination in the pending appeals, not in writ jurisdiction. No undue hardship warranting interference was shown, so the pre-deposit condition was upheld and the appeals were left to be decided on merits after compliance. Case-Laws Service Tax Wed, 06 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220812