https://www.taxtmi.com/caselaws?id=253778 Interference with a Commissioner (Appeals)' discretionary direction for partial pre-deposit is not warranted where the appeal remains pending, the authority has made only a prima facie assessment, and the taxpayer has not substantiated a claim that the service tax liability was already discharged through the corporate office, vendor, or transporter. The appellate authority was entitled to require deposit of part of the disputed demand pending detailed examination and final quantification. On the material available, no basis was shown to disturb that interlocutory order, so the writ petition failed and the pre-deposit direction remained undisturbed. en-us Thu, 12 Jan 2012 00:00:00 +0530 Wed, 03 Dec 2014 17:39:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253778 Interference with a Commissioner (Appeals)' discretionary direction for partial pre-deposit is not warranted where the appeal remains pending, the authority has made only a prima facie assessment, and the taxpayer has not substantiated a claim that the service tax liability was already discharged through the corporate office, vendor, or transporter. The appellate authority was entitled to require deposit of part of the disputed demand pending detailed examination and final quantification. On the material available, no basis was shown to disturb that interlocutory order, so the writ petition failed and the pre-deposit direction remained undisturbed. Case-Laws Service Tax Thu, 12 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253778