https://www.taxtmi.com/article/detailed?id=257 Pre-deposit of disputed service tax, cess and penalties is generally required before appeals are heard; tribunals and courts often refuse total waiver and instead direct full or partial cash deposits or bank guarantees after assessing prima facie liability, the nature of services, and hardship. An appellant must apply for waiver or stay; the authority may fully waive, partly waive or refuse, and compliance with deposit or guarantee directions is a precondition to proceeding. If the appeal is decided against the assessee, any balance tax, interest or penalty must be paid as ordered. en-us Thu, 01 Jan 2009 00:00:00 +0530 Thu, 01 Jan 2009 08:00:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=257 Pre-deposit of disputed service tax, cess and penalties is generally required before appeals are heard; tribunals and courts often refuse total waiver and instead direct full or partial cash deposits or bank guarantees after assessing prima facie liability, the nature of services, and hardship. An appellant must apply for waiver or stay; the authority may fully waive, partly waive or refuse, and compliance with deposit or guarantee directions is a precondition to proceeding. If the appeal is decided against the assessee, any balance tax, interest or penalty must be paid as ordered. Articles Service Tax Thu, 01 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=257