https://www.taxtmi.com/caselaws?id=237841 Total waiver of pre-deposit was refused because the applicant failed to establish a strong prima facie case against the service tax demand. The limitation plea on the franchisee service component did not prevail where the investigation record and admitted facts indicated representational rights granted to more than 100 centres for consideration, and where liability on other taxable services was not disputed. The authority noted that service tax had been collected without remittance in some instances. Conditional relief was granted by directing a pre-deposit of Rs. 1 crore, with the balance demand waived and recovery stayed pending appeal. en-us Mon, 19 Aug 2013 00:00:00 +0530 Wed, 09 Oct 2013 07:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237841 Total waiver of pre-deposit was refused because the applicant failed to establish a strong prima facie case against the service tax demand. The limitation plea on the franchisee service component did not prevail where the investigation record and admitted facts indicated representational rights granted to more than 100 centres for consideration, and where liability on other taxable services was not disputed. The authority noted that service tax had been collected without remittance in some instances. Conditional relief was granted by directing a pre-deposit of Rs. 1 crore, with the balance demand waived and recovery stayed pending appeal. Case-Laws Service Tax Mon, 19 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237841