https://www.taxtmi.com/caselaws?id=252681 Complete waiver of pre-deposit was declined in a service tax appeal where the Tribunal found a prima facie case that exemption under Notification No. 1/2006-ST had been claimed despite availing Cenvat credit, amounting to a misstatement of facts. The contention that tax had been paid by the sub-contractor was not entertained at the waiver stage because it had not been raised before the lower authorities. Interim relief was granted only in part: a conditional pre-deposit was ordered, and the balance demand of tax, interest, and penalty was stayed pending disposal of the appeal. en-us Thu, 12 Jun 2014 00:00:00 +0530 Fri, 31 Oct 2014 12:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252681 Complete waiver of pre-deposit was declined in a service tax appeal where the Tribunal found a prima facie case that exemption under Notification No. 1/2006-ST had been claimed despite availing Cenvat credit, amounting to a misstatement of facts. The contention that tax had been paid by the sub-contractor was not entertained at the waiver stage because it had not been raised before the lower authorities. Interim relief was granted only in part: a conditional pre-deposit was ordered, and the balance demand of tax, interest, and penalty was stayed pending disposal of the appeal. Case-Laws Service Tax Thu, 12 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252681