https://www.taxtmi.com/caselaws?id=244489 The appellant sought waiver and stay for adjudged dues related to service tax demand for the period 2003-04 to 2005-06. The dispute centered on the exclusion of refunded fees from taxable value, impacting the demand amount. The appellant argued for a reduced demand of Rs. 66,694 by excluding refunded fees of Rs. 3.5 lakhs. The court found no merit in the plea of limitation or financial hardship, requiring a specific pre-deposit amount and setting conditions for penalty waiver based on compliance. The judgment emphasized the need for substantiation in tax disputes, particularly regarding the calculation of taxable value. en-us Wed, 23 Jan 2013 00:00:00 +0530 Thu, 27 Feb 2014 12:57:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244489 The appellant sought waiver and stay for adjudged dues related to service tax demand for the period 2003-04 to 2005-06. The dispute centered on the exclusion of refunded fees from taxable value, impacting the demand amount. The appellant argued for a reduced demand of Rs. 66,694 by excluding refunded fees of Rs. 3.5 lakhs. The court found no merit in the plea of limitation or financial hardship, requiring a specific pre-deposit amount and setting conditions for penalty waiver based on compliance. The judgment emphasized the need for substantiation in tax disputes, particularly regarding the calculation of taxable value. Case-Laws Service Tax Wed, 23 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244489