https://www.taxtmi.com/caselaws?id=243789 In service tax appeals on construction-related valuation, the Tribunal held that full waiver of pre-deposit was not justified because the applicant failed to produce adequate evidence showing differences in specification or quality and did not furnish the construction cost material required under the valuation rules. The Tribunal found some prima facie support for the abatement plea, but not enough to grant complete relief. It therefore directed a conditional pre-deposit, waived the balance tax, interest and penalties, and stayed recovery pending disposal of the appeals. en-us Fri, 05 Apr 2013 00:00:00 +0530 Tue, 29 Apr 2014 17:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243789 In service tax appeals on construction-related valuation, the Tribunal held that full waiver of pre-deposit was not justified because the applicant failed to produce adequate evidence showing differences in specification or quality and did not furnish the construction cost material required under the valuation rules. The Tribunal found some prima facie support for the abatement plea, but not enough to grant complete relief. It therefore directed a conditional pre-deposit, waived the balance tax, interest and penalties, and stayed recovery pending disposal of the appeals. Case-Laws Service Tax Fri, 05 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243789