https://www.taxtmi.com/caselaws?id=247650 An appellate authority should not insist on pre-deposit without first examining whether the taxpayer's activity is prima facie covered by an exemption claim that goes to the root of tax liability. The dispute concerned maintenance of greenery on a road divider and maintenance of the garden and landscape of Raj Bhavan, with the exemption argument based on road-related services and services connected with a Government building. The pre-deposit direction was set aside, and the matter was remitted for decision on merits without insisting on pre-deposit, so that the substantive exemption issue could be determined first. en-us Tue, 07 Jan 2014 00:00:00 +0530 Sat, 17 May 2014 13:52:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247650 An appellate authority should not insist on pre-deposit without first examining whether the taxpayer's activity is prima facie covered by an exemption claim that goes to the root of tax liability. The dispute concerned maintenance of greenery on a road divider and maintenance of the garden and landscape of Raj Bhavan, with the exemption argument based on road-related services and services connected with a Government building. The pre-deposit direction was set aside, and the matter was remitted for decision on merits without insisting on pre-deposit, so that the substantive exemption issue could be determined first. Case-Laws Service Tax Tue, 07 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247650