https://www.taxtmi.com/caselaws?id=264662 Prima facie waiver of predeposit was considered for service tax demands on supplies to SEZ units, food court receipts, unbilled revenue and bad debts. The SEZ supply issue was viewed against the exemption notifications and supporting agreements, bills and invoices, which indicated a prima facie claim to exemption. Food court receipts were treated, at least prima facie, as restaurant activity, with tax on restaurant services introduced only from 1.7.2012. Unbilled revenue was supported by reconciliation showing realisation in the next financial year, and service tax would arise on realisation. The bad debt issue was confined to a limited balance, so partial predeposit was directed and stay granted on the remainder. en-us Fri, 29 May 2015 00:00:00 +0530 Fri, 13 May 2016 15:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264662 Prima facie waiver of predeposit was considered for service tax demands on supplies to SEZ units, food court receipts, unbilled revenue and bad debts. The SEZ supply issue was viewed against the exemption notifications and supporting agreements, bills and invoices, which indicated a prima facie claim to exemption. Food court receipts were treated, at least prima facie, as restaurant activity, with tax on restaurant services introduced only from 1.7.2012. Unbilled revenue was supported by reconciliation showing realisation in the next financial year, and service tax would arise on realisation. The bad debt issue was confined to a limited balance, so partial predeposit was directed and stay granted on the remainder. Case-Laws Service Tax Fri, 29 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264662