https://www.taxtmi.com/caselaws?id=30052 Revenue's request for stay of an order granting an assessee the benefit of Notification No. 12/2001 was rejected because the record did not disclose any sufficient ground for interference at the interim stage. The assessee, engaged in hotel business, had already secured the notification benefit on the basis of evidence considered by the Commissioner, and that entitlement was left undisturbed. The operative principle is that stay of an order granting exemption or notification benefit will not be granted where the existing material does not justify interference. en-us Wed, 16 Apr 2008 00:00:00 +0530 Mon, 04 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30052 Revenue's request for stay of an order granting an assessee the benefit of Notification No. 12/2001 was rejected because the record did not disclose any sufficient ground for interference at the interim stage. The assessee, engaged in hotel business, had already secured the notification benefit on the basis of evidence considered by the Commissioner, and that entitlement was left undisturbed. The operative principle is that stay of an order granting exemption or notification benefit will not be granted where the existing material does not justify interference. Case-Laws Service Tax Wed, 16 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30052