https://www.taxtmi.com/caselaws?id=289154 A CESTAT interim order on pre-deposit turned on the scope of the show cause notices: because the notices did not expressly propose recovery of service tax itself and were confined to penalty and interest, prima facie insistence on pre-deposit of the tax amount was not sustainable. The Tribunal treated the retrospective validation under the Finance Act, 2000 and the limitation objection as substantial issues unsuitable for final determination at the interim stage. On that prima facie assessment of the notices, pre-deposit of service tax and related interest was waived and recovery was stayed pending disposal of the appeals. en-us Thu, 05 Sep 2002 00:00:00 +0530 Fri, 17 Jul 2020 12:03:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289154 A CESTAT interim order on pre-deposit turned on the scope of the show cause notices: because the notices did not expressly propose recovery of service tax itself and were confined to penalty and interest, prima facie insistence on pre-deposit of the tax amount was not sustainable. The Tribunal treated the retrospective validation under the Finance Act, 2000 and the limitation objection as substantial issues unsuitable for final determination at the interim stage. On that prima facie assessment of the notices, pre-deposit of service tax and related interest was waived and recovery was stayed pending disposal of the appeals. Case-Laws Service Tax Thu, 05 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289154