https://www.taxtmi.com/caselaws?id=251831 A prima facie case for waiver of balance pre-deposit and stay of recovery may be made out where the service tax demand turns on a debatable classification issue. The Tribunal noted that sponsorship, as understood in the statute and circular, ordinarily relates to events and excludes donations or gifts where nothing is required in return. As two views were possible on the material before it, and the appellant had already paid the undisputed portion with interest, interim relief was granted during the pendency of the appeal. en-us Tue, 25 Feb 2014 00:00:00 +0530 Mon, 29 Sep 2014 17:59:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251831 A prima facie case for waiver of balance pre-deposit and stay of recovery may be made out where the service tax demand turns on a debatable classification issue. The Tribunal noted that sponsorship, as understood in the statute and circular, ordinarily relates to events and excludes donations or gifts where nothing is required in return. As two views were possible on the material before it, and the appellant had already paid the undisputed portion with interest, interim relief was granted during the pendency of the appeal. Case-Laws Service Tax Tue, 25 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251831