https://www.taxtmi.com/caselaws?id=266304 At the pre-deposit stage, interference with a Tribunal's refusal to grant complete waiver is unwarranted unless the prima facie assessment shows perversity, misreading of material, or legal error. The HC upheld the Tribunal's direction to deposit and found no basis to disturb its view that the credit notes and adjustments mainly reflected billing corrections, discounts, rebates, and other accounting entries, rather than non-provision of services attracting relief under Rule 6(3) of the Service Tax Rules, 1994. It also rejected the plea that public sector undertaking status entitled the appellant to a bond instead of cash deposit, holding that no absolute rule of that kind was shown. en-us Tue, 04 Mar 2014 00:00:00 +0530 Mon, 19 Oct 2015 09:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266304 At the pre-deposit stage, interference with a Tribunal's refusal to grant complete waiver is unwarranted unless the prima facie assessment shows perversity, misreading of material, or legal error. The HC upheld the Tribunal's direction to deposit and found no basis to disturb its view that the credit notes and adjustments mainly reflected billing corrections, discounts, rebates, and other accounting entries, rather than non-provision of services attracting relief under Rule 6(3) of the Service Tax Rules, 1994. It also rejected the plea that public sector undertaking status entitled the appellant to a bond instead of cash deposit, holding that no absolute rule of that kind was shown. Case-Laws Service Tax Tue, 04 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266304