https://www.taxtmi.com/caselaws?id=244733 At the stay stage, the assessee failed to establish a strong prima facie case against the service tax demand because the claimed reliance on the Board circular was not supported by matching invoices, payment receipts, or the required documents. The circular was therefore treated as prima facie inapplicable for interim relief. Issues relating to classification under Business Auxiliary Service and taxability of reimbursements were left open for final hearing. Partial stay was granted on condition of a reduced pre-deposit, with waiver of the balance and stay of recovery upon compliance. en-us Mon, 18 Feb 2013 00:00:00 +0530 Thu, 06 Mar 2014 06:51:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244733 At the stay stage, the assessee failed to establish a strong prima facie case against the service tax demand because the claimed reliance on the Board circular was not supported by matching invoices, payment receipts, or the required documents. The circular was therefore treated as prima facie inapplicable for interim relief. Issues relating to classification under Business Auxiliary Service and taxability of reimbursements were left open for final hearing. Partial stay was granted on condition of a reduced pre-deposit, with waiver of the balance and stay of recovery upon compliance. Case-Laws Service Tax Mon, 18 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244733