https://www.taxtmi.com/caselaws?id=2513 Royalty and licence fee receipts were treated as a debatable issue because their taxability under service tax depended on close scrutiny of the agreements, and the departmental circular alone was insufficient to conclude the nature of the receipts. Financial hardship was also relevant to the pre-deposit question. On that basis, partial waiver of pre-deposit was granted and recovery of the balance demand, interest and penalties was stayed subject to compliance with the directed deposit. en-us Mon, 03 Sep 2007 00:00:00 +0530 Wed, 16 Apr 2008 08:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2513 Royalty and licence fee receipts were treated as a debatable issue because their taxability under service tax depended on close scrutiny of the agreements, and the departmental circular alone was insufficient to conclude the nature of the receipts. Financial hardship was also relevant to the pre-deposit question. On that basis, partial waiver of pre-deposit was granted and recovery of the balance demand, interest and penalties was stayed subject to compliance with the directed deposit. Case-Laws Service Tax Mon, 03 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2513