https://www.taxtmi.com/caselaws?id=186746 In a service tax dispute, the Tribunal declined full waiver of pre-deposit because the assessee had conceded the tax demand and interest, and the record indicated undervaluation of taxable consideration by excluding royalty paid to the franchisor. Finding no substantial error in the adjudication order, it granted only conditional relief. The assessee was directed to deposit the assessed tax, interest, part of the penalty, and the fixed penalty under section 77, with waiver of the remaining pre-deposit and stay of recovery operative only on compliance. en-us Fri, 03 Jan 2014 00:00:00 +0530 Thu, 29 Sep 2016 09:15:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186746 In a service tax dispute, the Tribunal declined full waiver of pre-deposit because the assessee had conceded the tax demand and interest, and the record indicated undervaluation of taxable consideration by excluding royalty paid to the franchisor. Finding no substantial error in the adjudication order, it granted only conditional relief. The assessee was directed to deposit the assessed tax, interest, part of the penalty, and the fixed penalty under section 77, with waiver of the remaining pre-deposit and stay of recovery operative only on compliance. Case-Laws Service Tax Fri, 03 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186746