https://www.taxtmi.com/caselaws?id=238710 The High Court dismissed the appeal challenging the Customs, Excise & Service Tax Appellate Tribunal's order directing a 50% deposit of the tax amount claimed by the revenue. The appellant argued that incentives received were not subject to service tax, seeking a waiver of the entire tax component. However, the Court upheld the CESTAT's decision to stay 50% of the tax amount, emphasizing the need for a detailed examination of the contractual relationship and the balance between undue hardship and revenue interests. The appellant was directed to deposit the amount as per the CESTAT's order within one month. en-us Tue, 22 Oct 2013 00:00:00 +0530 Sat, 05 Jul 2014 15:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238710 The High Court dismissed the appeal challenging the Customs, Excise & Service Tax Appellate Tribunal's order directing a 50% deposit of the tax amount claimed by the revenue. The appellant argued that incentives received were not subject to service tax, seeking a waiver of the entire tax component. However, the Court upheld the CESTAT's decision to stay 50% of the tax amount, emphasizing the need for a detailed examination of the contractual relationship and the balance between undue hardship and revenue interests. The appellant was directed to deposit the amount as per the CESTAT's order within one month. Case-Laws Service Tax Tue, 22 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238710