https://www.taxtmi.com/caselaws?id=242135 The Tribunal determined that the appellant qualified as an 'Authorized Service Station' of M/s Tata Motors based on evidence of a close relationship and service provision. The demand for Service Tax was not time-barred as the appellant failed to inform the department of changes in service status. Disputes regarding the calculation of Service Tax were not addressed due to procedural issues. Despite financial hardship claims, the Tribunal required a pre-deposit before further actions, denying an unconditional stay. en-us Tue, 27 Aug 2013 00:00:00 +0530 Sat, 04 Jan 2014 14:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242135 The Tribunal determined that the appellant qualified as an 'Authorized Service Station' of M/s Tata Motors based on evidence of a close relationship and service provision. The demand for Service Tax was not time-barred as the appellant failed to inform the department of changes in service status. Disputes regarding the calculation of Service Tax were not addressed due to procedural issues. Despite financial hardship claims, the Tribunal required a pre-deposit before further actions, denying an unconditional stay. Case-Laws Service Tax Tue, 27 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242135