https://www.taxtmi.com/caselaws?id=249898 Complete waiver of pre-deposit was refused in stay proceedings because the appellant did not establish a strong case for exemption under Notification No. 34/2004-ST. The Tribunal noted that the transport involved a single consignment and that the freight exceeded the relevant exemption threshold. It also held that an earlier relied-on decision did not prevail over the later final decision cited by the Revenue, and that an interim order does not constitute ratio decidendi. In the absence of pleaded financial hardship, the appellant was directed to deposit the service tax demand, with waiver of the balance dues and stay of recovery on compliance. en-us Mon, 07 Jul 2014 00:00:00 +0530 Sat, 17 Jan 2015 18:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249898 Complete waiver of pre-deposit was refused in stay proceedings because the appellant did not establish a strong case for exemption under Notification No. 34/2004-ST. The Tribunal noted that the transport involved a single consignment and that the freight exceeded the relevant exemption threshold. It also held that an earlier relied-on decision did not prevail over the later final decision cited by the Revenue, and that an interim order does not constitute ratio decidendi. In the absence of pleaded financial hardship, the appellant was directed to deposit the service tax demand, with waiver of the balance dues and stay of recovery on compliance. Case-Laws Service Tax Mon, 07 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249898