https://www.taxtmi.com/caselaws?id=233527 In appeals against service tax demand and penalty, reduction of a Tribunal-directed pre-deposit depends on balancing undue hardship to the appellant against protection of the Revenue, assessed through the prima facie case, balance of convenience, and likely prejudice. The assessee's reliance on ocean freight decisions was treated as distinguishable, and the Tribunal's deposit requirement was viewed as an interim safeguard pending merits adjudication. On that basis, the pre-deposit was reduced from Rs. 30 lakhs to Rs. 20 lakhs and the interim order was modified in favour of the assessee. en-us Tue, 30 Apr 2013 00:00:00 +0530 Mon, 21 Jul 2014 10:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233527 In appeals against service tax demand and penalty, reduction of a Tribunal-directed pre-deposit depends on balancing undue hardship to the appellant against protection of the Revenue, assessed through the prima facie case, balance of convenience, and likely prejudice. The assessee's reliance on ocean freight decisions was treated as distinguishable, and the Tribunal's deposit requirement was viewed as an interim safeguard pending merits adjudication. On that basis, the pre-deposit was reduced from Rs. 30 lakhs to Rs. 20 lakhs and the interim order was modified in favour of the assessee. Case-Laws Service Tax Tue, 30 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233527