https://www.taxtmi.com/caselaws?id=268972 In an appeal concerning alleged failure to maintain separate accounts for taxable and exempted output services, the Tribunal held that the stay request should be assessed on a prima facie basis and that only the Cenvat credit attributable to the disputed non-taxable output service, with proportionate interest, needed to be deposited. It noted that restaurant service and short-term accommodation service were not taxable during the relevant period and that, without a valuation mechanism for such services, the levy position was doubtful. Accordingly, partial pre-deposit was directed and recovery of the remaining adjudicated demand was stayed pending disposal of the appeal, subject to compliance. en-us Mon, 13 Jul 2015 00:00:00 +0530 Sat, 26 Sep 2015 10:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268972 In an appeal concerning alleged failure to maintain separate accounts for taxable and exempted output services, the Tribunal held that the stay request should be assessed on a prima facie basis and that only the Cenvat credit attributable to the disputed non-taxable output service, with proportionate interest, needed to be deposited. It noted that restaurant service and short-term accommodation service were not taxable during the relevant period and that, without a valuation mechanism for such services, the levy position was doubtful. Accordingly, partial pre-deposit was directed and recovery of the remaining adjudicated demand was stayed pending disposal of the appeal, subject to compliance. Case-Laws Service Tax Mon, 13 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268972