https://www.taxtmi.com/caselaws?id=243743 The appellate tribunal allowed the application for waiver of pre-deposit of service tax liability under the Reverse Charge Mechanism. The appellant's argument regarding liability under Section 66A, registration with an association abroad, and payment of subscription fees was considered. The tribunal found that the appellant could avail Cenvat credit if required to pay service tax, leading to the grant of the waiver based on the concept of Revenue neutrality. Recovery was stayed pending appeal disposal, highlighting the importance of a strong legal argument in seeking relief from pre-deposit requirements. en-us Wed, 10 Apr 2013 00:00:00 +0530 Sat, 08 Feb 2014 13:22:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243743 The appellate tribunal allowed the application for waiver of pre-deposit of service tax liability under the Reverse Charge Mechanism. The appellant's argument regarding liability under Section 66A, registration with an association abroad, and payment of subscription fees was considered. The tribunal found that the appellant could avail Cenvat credit if required to pay service tax, leading to the grant of the waiver based on the concept of Revenue neutrality. Recovery was stayed pending appeal disposal, highlighting the importance of a strong legal argument in seeking relief from pre-deposit requirements. Case-Laws Service Tax Wed, 10 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243743