https://www.taxtmi.com/caselaws?id=241308 Entitlement to waiver of pre-deposit and stay of recovery was considered in a service tax dispute involving GTA services under Notification No. 32/2004-ST. The abatement benefit was treated as dependent on the transporter's compliance, and CBEC instructions allowed a consolidated declaration from transport operators to be produced even at a later stage. Because the condition was linked to the transporter rather than the assessee, and additional time was needed to place supporting evidence on record, the demand raised in the impugned order was not required to be secured at that stage. Pre-deposit was waived and recovery stayed pending appeal. en-us Wed, 29 May 2013 00:00:00 +0530 Fri, 20 Dec 2013 05:49:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241308 Entitlement to waiver of pre-deposit and stay of recovery was considered in a service tax dispute involving GTA services under Notification No. 32/2004-ST. The abatement benefit was treated as dependent on the transporter's compliance, and CBEC instructions allowed a consolidated declaration from transport operators to be produced even at a later stage. Because the condition was linked to the transporter rather than the assessee, and additional time was needed to place supporting evidence on record, the demand raised in the impugned order was not required to be secured at that stage. Pre-deposit was waived and recovery stayed pending appeal. Case-Laws Service Tax Wed, 29 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241308