https://www.taxtmi.com/caselaws?id=4625 The Appellate Tribunal granted a waiver of predeposit and a stay of recovery in a case where a manufacturing firm contested the demand for service tax on the grounds that they did not provide consulting engineering services as defined by the Finance Act. The Tribunal found that the department failed to prove that the disputed amount was actually received by the appellant, supporting the appellant's argument and holding that they had made a prima facie case against the demand and penalties. Consequently, the waiver and stay were granted in favor of the appellant. en-us Wed, 16 Jan 2008 00:00:00 +0530 Fri, 18 Jul 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4625 The Appellate Tribunal granted a waiver of predeposit and a stay of recovery in a case where a manufacturing firm contested the demand for service tax on the grounds that they did not provide consulting engineering services as defined by the Finance Act. The Tribunal found that the department failed to prove that the disputed amount was actually received by the appellant, supporting the appellant's argument and holding that they had made a prima facie case against the demand and penalties. Consequently, the waiver and stay were granted in favor of the appellant. Case-Laws Service Tax Wed, 16 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4625