https://www.taxtmi.com/caselaws?id=241074 The appellate tribunal granted the petitioner's request for waiver of pre-deposit and stay of proceedings concerning a service tax demand of Rs.1,70,91,927/- imposed by the C.C.E., Ludhiana. The tribunal considered the user charges collected by the petitioner as falling under Support Service of Business or Commerce, in line with the definition under Section 65 (104c) of the Finance Act, 1994. The decision was based on the petitioner's claim of undue hardship and a prima facie case, with the waiver contingent on timely remittance of the service tax amount plus interest. en-us Wed, 13 Nov 2013 00:00:00 +0530 Thu, 10 Sep 2015 11:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241074 The appellate tribunal granted the petitioner's request for waiver of pre-deposit and stay of proceedings concerning a service tax demand of Rs.1,70,91,927/- imposed by the C.C.E., Ludhiana. The tribunal considered the user charges collected by the petitioner as falling under Support Service of Business or Commerce, in line with the definition under Section 65 (104c) of the Finance Act, 1994. The decision was based on the petitioner's claim of undue hardship and a prima facie case, with the waiver contingent on timely remittance of the service tax amount plus interest. Case-Laws Service Tax Wed, 13 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241074