https://www.taxtmi.com/caselaws?id=254528 Waiver of pre-deposit of service tax, interest and penalty was refused in full because the claimed exemption notification, on a prima facie view, applied to transmission and distribution of electricity rather than construction of buildings, and the cited precedents were found inapplicable or distinguishable. As no strong prima facie case for complete waiver was shown, the tribunal still considered financial hardship and granted only conditional relief. The appellant was directed to make a partial deposit, after which the balance demand was waived and recovery stayed pending disposal of the appeal. en-us Wed, 20 Aug 2014 00:00:00 +0530 Wed, 24 Dec 2014 22:07:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254528 Waiver of pre-deposit of service tax, interest and penalty was refused in full because the claimed exemption notification, on a prima facie view, applied to transmission and distribution of electricity rather than construction of buildings, and the cited precedents were found inapplicable or distinguishable. As no strong prima facie case for complete waiver was shown, the tribunal still considered financial hardship and granted only conditional relief. The appellant was directed to make a partial deposit, after which the balance demand was waived and recovery stayed pending disposal of the appeal. Case-Laws Service Tax Wed, 20 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254528