https://www.taxtmi.com/caselaws?id=240235 The Tribunal directed the applicant to deposit Rs. 12 lakhs within eight weeks, with the remaining amount of dues waived pending appeals. The demand for availing excess credit in respect of input services and common inputs was confirmed, while the applicant's denial of suppression with intent to evade duty was not accepted. The Tribunal upheld the liability to pay service tax as a business auxiliary service and invoked the extended period for time-barred demands. Despite the applicant's reliance on the Tata Motors case, the waiver of service tax was not justified. Compliance with the deposit directive was required for staying recovery during appeals. en-us Mon, 12 Aug 2013 00:00:00 +0530 Thu, 28 Nov 2013 14:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240235 The Tribunal directed the applicant to deposit Rs. 12 lakhs within eight weeks, with the remaining amount of dues waived pending appeals. The demand for availing excess credit in respect of input services and common inputs was confirmed, while the applicant's denial of suppression with intent to evade duty was not accepted. The Tribunal upheld the liability to pay service tax as a business auxiliary service and invoked the extended period for time-barred demands. Despite the applicant's reliance on the Tata Motors case, the waiver of service tax was not justified. Compliance with the deposit directive was required for staying recovery during appeals. Case-Laws Service Tax Mon, 12 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240235