https://www.taxtmi.com/caselaws?id=268710 A complete waiver of predeposit was declined because the appellants failed to establish a prima facie case, and the adjudicating authority had already reduced the taxable value by excluding amounts shown as paid. The Tribunal also noted that substantial payments had been discharged through ST-3 returns and challans, so only partial interim relief was justified. The contention that service tax liability should fall on the main contractor rather than the sub-contractor was kept open for final hearing, and recovery of the balance demand, interest, and penalty was stayed on compliance with the directed deposit. en-us Thu, 16 Jul 2015 00:00:00 +0530 Tue, 01 Dec 2015 00:42:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268710 A complete waiver of predeposit was declined because the appellants failed to establish a prima facie case, and the adjudicating authority had already reduced the taxable value by excluding amounts shown as paid. The Tribunal also noted that substantial payments had been discharged through ST-3 returns and challans, so only partial interim relief was justified. The contention that service tax liability should fall on the main contractor rather than the sub-contractor was kept open for final hearing, and recovery of the balance demand, interest, and penalty was stayed on compliance with the directed deposit. Case-Laws Service Tax Thu, 16 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268710