https://www.taxtmi.com/caselaws?id=255612 In a service tax appeal, the Court considered whether a pre-deposit order requiring deposit of the entire disputed amount should be reduced. It noted that service tax collected from the recipient but not credited to the Central Government remained recoverable under Section 73A of the Finance Act, 1994, and rejected full waiver because the dispute with the recipient and claimed exemption did not displace the revenue's claim. At the same time, the Court found that insisting on the full deposit at the interlocutory stage would cause undue hardship in the peculiar facts. The pre-deposit was therefore reduced in part, balancing hardship against protection of revenue. en-us Thu, 31 Jul 2014 00:00:00 +0530 Sat, 19 Sep 2015 17:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255612 In a service tax appeal, the Court considered whether a pre-deposit order requiring deposit of the entire disputed amount should be reduced. It noted that service tax collected from the recipient but not credited to the Central Government remained recoverable under Section 73A of the Finance Act, 1994, and rejected full waiver because the dispute with the recipient and claimed exemption did not displace the revenue's claim. At the same time, the Court found that insisting on the full deposit at the interlocutory stage would cause undue hardship in the peculiar facts. The pre-deposit was therefore reduced in part, balancing hardship against protection of revenue. Case-Laws Service Tax Thu, 31 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255612