https://www.taxtmi.com/caselaws?id=243034 The Tribunal granted the Applicant's request for a waiver of pre-deposit of Service Tax, penalty under Section 78 of the Finance Act, 1994, and penalty for failure to amend Service Tax Registration. The Tribunal found that sizing of coal was integral to the Applicant's activities, with the cost of sizing included in the assessable value for sales tax. Based on the prima facie case presented, the Tribunal allowed the Stay Petition and waived the pre-deposit requirement, staying the recovery during the Appeal's pendency. en-us Thu, 27 Sep 2012 00:00:00 +0530 Sat, 25 Jan 2014 15:11:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243034 The Tribunal granted the Applicant's request for a waiver of pre-deposit of Service Tax, penalty under Section 78 of the Finance Act, 1994, and penalty for failure to amend Service Tax Registration. The Tribunal found that sizing of coal was integral to the Applicant's activities, with the cost of sizing included in the assessable value for sales tax. Based on the prima facie case presented, the Tribunal allowed the Stay Petition and waived the pre-deposit requirement, staying the recovery during the Appeal's pendency. Case-Laws Service Tax Thu, 27 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243034