https://www.taxtmi.com/caselaws?id=271627 The Tribunal found in favor of the applicant, granting a total waiver of pre-deposit of Service Tax amounting to Rs. 78.83 Lakhs and penalties. The Tribunal determined that the applicant had already paid service tax for services rendered in both Odisha and Jharkhand during specific periods and established a prima facie case for the waiver. The Tribunal directed the applicant to deposit Rs. 1.00 Lakh within eight weeks, with the remaining dues waived and recovery stayed pending appeal proceedings to further examine the applicability of 'Business Auxiliary Service' and GTA services. en-us Wed, 09 Dec 2015 00:00:00 +0530 Thu, 11 Feb 2016 01:11:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271627 The Tribunal found in favor of the applicant, granting a total waiver of pre-deposit of Service Tax amounting to Rs. 78.83 Lakhs and penalties. The Tribunal determined that the applicant had already paid service tax for services rendered in both Odisha and Jharkhand during specific periods and established a prima facie case for the waiver. The Tribunal directed the applicant to deposit Rs. 1.00 Lakh within eight weeks, with the remaining dues waived and recovery stayed pending appeal proceedings to further examine the applicability of 'Business Auxiliary Service' and GTA services. Case-Laws Service Tax Wed, 09 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271627