https://www.taxtmi.com/caselaws?id=240899 At the interim stage, CESTAT granted unconditional stay of pre-deposit for service tax and penalties where the demand arose from denial of abatement under an exemption notification. The tribunal found prima facie that the appellant may have held a bona fide belief that the activity was construction-related and eligible for abatement, especially since returns had been filed and tax had been paid on that understanding. It also noted that the Revenue had not carried out further inquiry into the exact nature of the work, and therefore the demand was prima facie barred by limitation under the extended period. en-us Tue, 12 Mar 2013 00:00:00 +0530 Fri, 13 Dec 2013 07:15:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240899 At the interim stage, CESTAT granted unconditional stay of pre-deposit for service tax and penalties where the demand arose from denial of abatement under an exemption notification. The tribunal found prima facie that the appellant may have held a bona fide belief that the activity was construction-related and eligible for abatement, especially since returns had been filed and tax had been paid on that understanding. It also noted that the Revenue had not carried out further inquiry into the exact nature of the work, and therefore the demand was prima facie barred by limitation under the extended period. Case-Laws Service Tax Tue, 12 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240899