https://www.taxtmi.com/caselaws?id=235924 The Appellate Tribunal CESTAT CHENNAI directed the applicant, engaged in exploration services, to make a predeposit of Rs.30,00,000 within six weeks. The balance tax, interest, and penalty were waived upon deposit, with recovery stayed during the appeal's pendency. The Tribunal considered the rental of equipment as part of the service agreement for survey and exploration services, finding the demand sustainable. The judgment addressed the tax liability pre-introduction of tax on tangible goods, applicability of Service Tax Rules, financial hardship, and limitation on demand. en-us Tue, 28 May 2013 00:00:00 +0530 Thu, 08 Aug 2013 12:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235924 The Appellate Tribunal CESTAT CHENNAI directed the applicant, engaged in exploration services, to make a predeposit of Rs.30,00,000 within six weeks. The balance tax, interest, and penalty were waived upon deposit, with recovery stayed during the appeal's pendency. The Tribunal considered the rental of equipment as part of the service agreement for survey and exploration services, finding the demand sustainable. The judgment addressed the tax liability pre-introduction of tax on tangible goods, applicability of Service Tax Rules, financial hardship, and limitation on demand. Case-Laws Service Tax Tue, 28 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235924