https://www.taxtmi.com/caselaws?id=237521 Waiver of pre-deposit was justified where the appellant had already paid service tax with interest for management, maintenance or repair services, and the contract for erection, commissioning and installation placed the service tax burden on the main contractor, who had in fact discharged it. On that basis, the appellant's non-payment was treated as arising from a bona fide belief. The demand notice issued in 2012 for the period April 2007 to March 2008 also appeared, prima facie, to be time-barred. Recovery of the balance dues was therefore stayed pending disposal of the appeal. en-us Wed, 11 Sep 2013 00:00:00 +0530 Mon, 30 Sep 2013 08:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237521 Waiver of pre-deposit was justified where the appellant had already paid service tax with interest for management, maintenance or repair services, and the contract for erection, commissioning and installation placed the service tax burden on the main contractor, who had in fact discharged it. On that basis, the appellant's non-payment was treated as arising from a bona fide belief. The demand notice issued in 2012 for the period April 2007 to March 2008 also appeared, prima facie, to be time-barred. Recovery of the balance dues was therefore stayed pending disposal of the appeal. Case-Laws Service Tax Wed, 11 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237521