https://www.taxtmi.com/caselaws?id=236201 Entitlement to partial waiver of pre-deposit depended on a prima facie assessment of the contract activity and the material on record. The dispute over whether the work was manufacturing-related or supply of manpower required detailed examination at final hearing, so it was not ative at the stay stage. The allegation that service tax had been collected but not paid was unsupported by concrete material and could not by itself justify a larger deposit. As substantial payment had already been made, a further deposit of Rs. 5,00,000 was directed, and on compliance the balance pre-deposit was waived and recovery stayed during the appeal. en-us Wed, 12 Jun 2013 00:00:00 +0530 Sat, 17 Aug 2013 07:48:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236201 Entitlement to partial waiver of pre-deposit depended on a prima facie assessment of the contract activity and the material on record. The dispute over whether the work was manufacturing-related or supply of manpower required detailed examination at final hearing, so it was not ative at the stay stage. The allegation that service tax had been collected but not paid was unsupported by concrete material and could not by itself justify a larger deposit. As substantial payment had already been made, a further deposit of Rs. 5,00,000 was directed, and on compliance the balance pre-deposit was waived and recovery stayed during the appeal. Case-Laws Service Tax Wed, 12 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236201