https://www.taxtmi.com/caselaws?id=30396 In a service tax dispute concerning alleged business auxiliary service, the applicants argued that they only maintained a petroleum outlet and were not providing taxable auxiliary services. The Revenue relied on their role in selling petroleum products on behalf of the company. The CESTAT found that the applicants had not established a strong prima facie case for complete waiver of pre-deposit. Full waiver was therefore declined, and the applicants were directed to deposit Rs. 35,000 each in addition to amounts already paid; on such deposit, the balance pre-deposit of service tax and penalties was waived. en-us Wed, 27 Feb 2008 00:00:00 +0530 Mon, 25 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30396 In a service tax dispute concerning alleged business auxiliary service, the applicants argued that they only maintained a petroleum outlet and were not providing taxable auxiliary services. The Revenue relied on their role in selling petroleum products on behalf of the company. The CESTAT found that the applicants had not established a strong prima facie case for complete waiver of pre-deposit. Full waiver was therefore declined, and the applicants were directed to deposit Rs. 35,000 each in addition to amounts already paid; on such deposit, the balance pre-deposit of service tax and penalties was waived. Case-Laws Service Tax Wed, 27 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30396