https://www.taxtmi.com/caselaws?id=263754 The High Court set aside CESTAT's order requiring HPCL to make a 50% pre-deposit for a service tax demand related to Business Auxiliary Services provided to IGL, based on agreements similar to those in previous judgments. The court found prima facie grounds for service tax exemption due to the nature of the agreements, leading to an unconditional stay for HPCL during the appeal process. The decision was supported by pending Supreme Court considerations on similar cases, emphasizing the need for a thorough review by a larger bench if interpretation discrepancies arise. en-us Tue, 25 Aug 2015 00:00:00 +0530 Fri, 13 May 2016 11:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263754 The High Court set aside CESTAT's order requiring HPCL to make a 50% pre-deposit for a service tax demand related to Business Auxiliary Services provided to IGL, based on agreements similar to those in previous judgments. The court found prima facie grounds for service tax exemption due to the nature of the agreements, leading to an unconditional stay for HPCL during the appeal process. The decision was supported by pending Supreme Court considerations on similar cases, emphasizing the need for a thorough review by a larger bench if interpretation discrepancies arise. Case-Laws Service Tax Tue, 25 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263754