https://www.taxtmi.com/caselaws?id=250789 In a stay application concerning service tax on mining services, the Tribunal treated the pleas of limitation and bona fide belief as mixed questions of fact and law requiring fuller examination at final hearing. It noted that the appellant could have sought clarification when the levy was introduced, but also considered the correspondence with GMDC, the arguable limitation issue, and the claimed financial hardship. On that prima facie assessment, complete waiver of pre-deposit was declined, but conditional relief was granted: the appellant was directed to deposit Rs. 10 lakhs within eight weeks, after which the balance pre-deposit stood waived and recovery was stayed pending disposal of the appeal. en-us Tue, 01 Jul 2014 00:00:00 +0530 Mon, 25 Aug 2014 16:22:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250789 In a stay application concerning service tax on mining services, the Tribunal treated the pleas of limitation and bona fide belief as mixed questions of fact and law requiring fuller examination at final hearing. It noted that the appellant could have sought clarification when the levy was introduced, but also considered the correspondence with GMDC, the arguable limitation issue, and the claimed financial hardship. On that prima facie assessment, complete waiver of pre-deposit was declined, but conditional relief was granted: the appellant was directed to deposit Rs. 10 lakhs within eight weeks, after which the balance pre-deposit stood waived and recovery was stayed pending disposal of the appeal. Case-Laws Service Tax Tue, 01 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250789