https://www.taxtmi.com/caselaws?id=241193 Where a service tax demand was prima facie within limitation but the taxability of software-related services from abroad depended on unresolved statutory changes, the Tribunal granted only partial waiver of pre-deposit. It directed deposit of Rs. 15 lakhs within four weeks and, on such deposit, waived the balance dues and stayed recovery during the appeal. The operative approach was that a prima facie limitation finding, coupled with uncertainty over the changing service tax framework, justified conditional interim relief rather than complete waiver. en-us Tue, 07 May 2013 00:00:00 +0530 Wed, 18 Dec 2013 08:49:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241193 Where a service tax demand was prima facie within limitation but the taxability of software-related services from abroad depended on unresolved statutory changes, the Tribunal granted only partial waiver of pre-deposit. It directed deposit of Rs. 15 lakhs within four weeks and, on such deposit, waived the balance dues and stayed recovery during the appeal. The operative approach was that a prima facie limitation finding, coupled with uncertainty over the changing service tax framework, justified conditional interim relief rather than complete waiver. Case-Laws Service Tax Tue, 07 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241193