https://www.taxtmi.com/caselaws?id=154 A pre-deposit waiver request in a goods transport operator service tax matter was rejected because the demand was supported by a special deeming and validating scheme applicable to the service recipient, with liability treated as sustainable under Section 71A rather than being defeated by an objection based on Section 73. The applicants also failed to show financial hardship sufficient to justify complete waiver, as losses in the balance sheet were outweighed by available assets and deposits. On that basis, no prima facie case for total waiver was made out and the entire disputed service tax amount was required to be pre-deposited. en-us Tue, 13 Jul 2004 00:00:00 +0530 Thu, 10 Apr 2008 18:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154 A pre-deposit waiver request in a goods transport operator service tax matter was rejected because the demand was supported by a special deeming and validating scheme applicable to the service recipient, with liability treated as sustainable under Section 71A rather than being defeated by an objection based on Section 73. The applicants also failed to show financial hardship sufficient to justify complete waiver, as losses in the balance sheet were outweighed by available assets and deposits. On that basis, no prima facie case for total waiver was made out and the entire disputed service tax amount was required to be pre-deposited. Case-Laws Service Tax Tue, 13 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154