https://www.taxtmi.com/caselaws?id=233670 Full waiver of pre-deposit was considered appropriate where the service tax demand involved a debatable question under section 66A of the Finance Act, 1994 concerning services received from outside India through General Sales Agents. Financial hardship had already been recognised in earlier orders, and the liability was not clear-cut on the statutory interpretation issue. In these circumstances, the requirement to deposit tax, penalty and interest before hearing the appeal was waived in full, allowing the appeal to proceed without any pre-deposit. en-us Fri, 03 May 2013 00:00:00 +0530 Fri, 18 Jul 2014 18:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233670 Full waiver of pre-deposit was considered appropriate where the service tax demand involved a debatable question under section 66A of the Finance Act, 1994 concerning services received from outside India through General Sales Agents. Financial hardship had already been recognised in earlier orders, and the liability was not clear-cut on the statutory interpretation issue. In these circumstances, the requirement to deposit tax, penalty and interest before hearing the appeal was waived in full, allowing the appeal to proceed without any pre-deposit. Case-Laws Service Tax Fri, 03 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233670