https://www.taxtmi.com/caselaws?id=30495 Penalty pre-deposit waiver under service tax provisions may be restricted where the record indicates prima facie non-payment of tax by due dates and failure to obtain registration despite a revenue demand. Total waiver is not justified in such circumstances. Conditional relief may permit waiver of the remaining penalty pre-deposit after compliance with a direction to make a partial deposit within the prescribed period. The key consideration is the applicant's apparent compliance with core service tax obligations when seeking complete dispensation from pre-deposit. en-us Mon, 05 May 2008 00:00:00 +0530 Sat, 30 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30495 Penalty pre-deposit waiver under service tax provisions may be restricted where the record indicates prima facie non-payment of tax by due dates and failure to obtain registration despite a revenue demand. Total waiver is not justified in such circumstances. Conditional relief may permit waiver of the remaining penalty pre-deposit after compliance with a direction to make a partial deposit within the prescribed period. The key consideration is the applicant's apparent compliance with core service tax obligations when seeking complete dispensation from pre-deposit. Case-Laws Service Tax Mon, 05 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30495