https://www.taxtmi.com/caselaws?id=2423 At the stay stage, a new claim for notification benefit could not be entertained where it had not been raised before the lower authority and the original dispute was limited to taxability on commission retained after amounts were passed on to customers. On that record, a prima facie case for complete waiver of pre-deposit of service tax and penalties was not established. Partial waiver was therefore granted, subject to further deposit of the specified amount, with the balance pre-deposit waived upon compliance. en-us Fri, 17 Aug 2007 00:00:00 +0530 Mon, 30 Jun 2008 16:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2423 At the stay stage, a new claim for notification benefit could not be entertained where it had not been raised before the lower authority and the original dispute was limited to taxability on commission retained after amounts were passed on to customers. On that record, a prima facie case for complete waiver of pre-deposit of service tax and penalties was not established. Partial waiver was therefore granted, subject to further deposit of the specified amount, with the balance pre-deposit waived upon compliance. Case-Laws Service Tax Fri, 17 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2423