https://www.taxtmi.com/caselaws?id=236490 Pre-deposit of disputed service tax and penalty was waived because the record showed the services were rendered under a joint arrangement, invoices were issued by the associated entity, the full value was reflected in that entity's returns, and service tax had already been paid by it. Prior adjudication had also found that the appellant was not independently liable for the same service, and no contrary documentary material was shown to disturb that finding. On those facts, requiring a further deposit would amount to taxation twice over the same transaction, and no prima facie case existed for insisting on pre-deposit of tax or penalty. Stay against recovery was granted. en-us Wed, 21 Dec 2011 00:00:00 +0530 Thu, 29 Aug 2013 16:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236490 Pre-deposit of disputed service tax and penalty was waived because the record showed the services were rendered under a joint arrangement, invoices were issued by the associated entity, the full value was reflected in that entity's returns, and service tax had already been paid by it. Prior adjudication had also found that the appellant was not independently liable for the same service, and no contrary documentary material was shown to disturb that finding. On those facts, requiring a further deposit would amount to taxation twice over the same transaction, and no prima facie case existed for insisting on pre-deposit of tax or penalty. Stay against recovery was granted. Case-Laws Service Tax Wed, 21 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236490