https://www.taxtmi.com/caselaws?id=248789 Where the appellant specifically invoked exemption provisions for services relating to road divider maintenance and maintenance of the garden forming part of Raj Bhavan, the appellate authority was required to examine those claims before insisting on pre-deposit. Because the exemption contentions went to the root of liability, directing pre-deposit without first considering their applicability was not proper. The pre-deposit order was set aside and the matter was remanded for decision on merits without insisting on pre-deposit. en-us Tue, 07 Jan 2014 00:00:00 +0530 Tue, 24 Jun 2014 09:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248789 Where the appellant specifically invoked exemption provisions for services relating to road divider maintenance and maintenance of the garden forming part of Raj Bhavan, the appellate authority was required to examine those claims before insisting on pre-deposit. Because the exemption contentions went to the root of liability, directing pre-deposit without first considering their applicability was not proper. The pre-deposit order was set aside and the matter was remanded for decision on merits without insisting on pre-deposit. Case-Laws Service Tax Tue, 07 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248789