https://www.taxtmi.com/caselaws?id=243156 The Appellate Tribunal CESTAT KOLKATA granted total waiver of pre-deposit of Service Tax and penalties under the Finance Act, 1994 for a Government of India Undertaking Sector. The Tribunal found the applicant met conditions under Notification 8/2005-S.T., returning processed goods to the original suppliers, and cleared finished products after duty payment. Despite lack of evidence from the Department, the Tribunal established a prima facie case for waiver, granting relief from pre-deposit requirements and staying recovery during the appeal process. en-us Thu, 30 Aug 2012 00:00:00 +0530 Sun, 26 Jan 2014 18:41:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243156 The Appellate Tribunal CESTAT KOLKATA granted total waiver of pre-deposit of Service Tax and penalties under the Finance Act, 1994 for a Government of India Undertaking Sector. The Tribunal found the applicant met conditions under Notification 8/2005-S.T., returning processed goods to the original suppliers, and cleared finished products after duty payment. Despite lack of evidence from the Department, the Tribunal established a prima facie case for waiver, granting relief from pre-deposit requirements and staying recovery during the appeal process. Case-Laws Service Tax Thu, 30 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243156