https://www.taxtmi.com/caselaws?id=241716 A waiver of pre-deposit for the balance demand was granted in a service tax dispute involving a sub-contractor, with recovery of the remaining amount stayed pending appeal. The tribunal noted the appellant's limitation plea, including the contention that returns had been filed for some periods while the Department relied on non-filing for others to invoke the extended period. As the merits required detailed examination at final hearing, and financial hardship was shown, the appellant was directed to make a partial deposit as a condition for interim relief. en-us Wed, 01 May 2013 00:00:00 +0530 Mon, 30 Dec 2013 09:01:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241716 A waiver of pre-deposit for the balance demand was granted in a service tax dispute involving a sub-contractor, with recovery of the remaining amount stayed pending appeal. The tribunal noted the appellant's limitation plea, including the contention that returns had been filed for some periods while the Department relied on non-filing for others to invoke the extended period. As the merits required detailed examination at final hearing, and financial hardship was shown, the appellant was directed to make a partial deposit as a condition for interim relief. Case-Laws Service Tax Wed, 01 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241716