https://www.taxtmi.com/caselaws?id=241072 The Tribunal granted the applicant's request for waiver of pre-deposit of service tax, amounting to Rs.1,45,88,969, along with interest and penalties. The demand was initially confirmed based on an advance received for service contracts, with the applicant arguing that the advance also covered a contract for goods. After reviewing the contracts, the Tribunal found that two contracts were for services on which service tax was paid, leading to a prima facie case in favor of the applicant. Consequently, the Tribunal waived the pre-deposit and stayed the recovery during the appeal process, highlighting the importance of scrutinizing contract details in service tax cases. en-us Tue, 12 Nov 2013 00:00:00 +0530 Mon, 16 Dec 2013 16:13:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241072 The Tribunal granted the applicant's request for waiver of pre-deposit of service tax, amounting to Rs.1,45,88,969, along with interest and penalties. The demand was initially confirmed based on an advance received for service contracts, with the applicant arguing that the advance also covered a contract for goods. After reviewing the contracts, the Tribunal found that two contracts were for services on which service tax was paid, leading to a prima facie case in favor of the applicant. Consequently, the Tribunal waived the pre-deposit and stayed the recovery during the appeal process, highlighting the importance of scrutinizing contract details in service tax cases. Case-Laws Service Tax Tue, 12 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241072