https://www.taxtmi.com/caselaws?id=268338 A cash pre-deposit in stay proceedings may be moderated where the underlying levy itself is a substantial arguable issue and the assessee shows a strong prima facie case. The dispute concerned whether the petitioner's service activity involved a taxable transfer of goods, transfer of the right to use goods, or supply of goods attracting levy under the Maharashtra Value Added Tax Act, 2002. Because the appeal should not be rendered illusory by an onerous immediate payment condition, security by way of a bank guarantee was treated as an appropriate alternative to protect revenue while the merits remain open in the pending appeal. en-us Tue, 03 Feb 2015 00:00:00 +0530 Tue, 24 Nov 2015 23:25:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268338 A cash pre-deposit in stay proceedings may be moderated where the underlying levy itself is a substantial arguable issue and the assessee shows a strong prima facie case. The dispute concerned whether the petitioner's service activity involved a taxable transfer of goods, transfer of the right to use goods, or supply of goods attracting levy under the Maharashtra Value Added Tax Act, 2002. Because the appeal should not be rendered illusory by an onerous immediate payment condition, security by way of a bank guarantee was treated as an appropriate alternative to protect revenue while the merits remain open in the pending appeal. Case-Laws VAT and Sales Tax Tue, 03 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268338