https://www.taxtmi.com/caselaws?id=4615 The Tribunal granted the appellant's application for waiver of pre-deposit of duty and penalty in a dispute concerning the levy of service tax under Section 66 of the Finance Act, 1994. The Tribunal analyzed the interpretation of Rule 2(1)(d) of the Service Tax Rules and considered past notifications and amendments. Despite a reference to a previous Tribunal order, the Tribunal found a strong prima facie case for the waiver and granted it until the appeal's disposal, emphasizing that a definition clause should not be read as creating liability. en-us Wed, 09 Jan 2008 00:00:00 +0530 Wed, 16 Jul 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4615 The Tribunal granted the appellant's application for waiver of pre-deposit of duty and penalty in a dispute concerning the levy of service tax under Section 66 of the Finance Act, 1994. The Tribunal analyzed the interpretation of Rule 2(1)(d) of the Service Tax Rules and considered past notifications and amendments. Despite a reference to a previous Tribunal order, the Tribunal found a strong prima facie case for the waiver and granted it until the appeal's disposal, emphasizing that a definition clause should not be read as creating liability. Case-Laws Service Tax Wed, 09 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4615