https://www.taxtmi.com/caselaws?id=238459 Conditional pre-deposit was required in a service tax dispute where demand had been confirmed by invoking the extended period of limitation. The appellant sought full waiver and stay on the basis of earlier decisions, but the record did not sufficiently support the factual claim that payments were made to foreign banks rather than an Indian bank. Interim protection was therefore granted only in part: the assessed tax and interest had to be deposited within the stipulated time, while the penalty component was excluded from the deposit condition. Compliance was required for protection against coercive recovery. en-us Tue, 23 Jul 2013 00:00:00 +0530 Wed, 23 Oct 2013 08:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238459 Conditional pre-deposit was required in a service tax dispute where demand had been confirmed by invoking the extended period of limitation. The appellant sought full waiver and stay on the basis of earlier decisions, but the record did not sufficiently support the factual claim that payments were made to foreign banks rather than an Indian bank. Interim protection was therefore granted only in part: the assessed tax and interest had to be deposited within the stipulated time, while the penalty component was excluded from the deposit condition. Compliance was required for protection against coercive recovery. Case-Laws Service Tax Tue, 23 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238459