https://www.taxtmi.com/caselaws?id=221082 The HC held that a Tribunal cannot direct pre-deposit without considering evidence already on record on the value of goods and materials supplied under a works contract. Because the supply value may form part of a composite arrangement and must be examined to determine whether any sale of goods was involved, the Tribunal was required to take at least a prima facie view on that material. The appellant's objections on limitation and incorrect computation of demand also required reconsideration in the stay proceedings. The pre-deposit order was set aside and the matter remanded for fresh consideration of the stay application after hearing both parties. en-us Wed, 05 Dec 2012 00:00:00 +0530 Sat, 23 Feb 2013 13:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221082 The HC held that a Tribunal cannot direct pre-deposit without considering evidence already on record on the value of goods and materials supplied under a works contract. Because the supply value may form part of a composite arrangement and must be examined to determine whether any sale of goods was involved, the Tribunal was required to take at least a prima facie view on that material. The appellant's objections on limitation and incorrect computation of demand also required reconsideration in the stay proceedings. The pre-deposit order was set aside and the matter remanded for fresh consideration of the stay application after hearing both parties. Case-Laws Service Tax Wed, 05 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221082