https://www.taxtmi.com/caselaws?id=31036 Pre-deposit of penalties may be waived pending appeal where the appellant shows a strong prima facie case for interim relief. The Tribunal noted that the penalties had been enhanced in review proceedings, while the service tax demand and original penalties were not challenged, and it treated the appellant's reliance on Notification No. 13/2003 and its claim of acting as a commission agent as supporting interim relief. On that basis, the penalty pre-deposit was waived and the stay petitions were allowed for hearing of the appeals. en-us Tue, 01 Jul 2008 00:00:00 +0530 Mon, 13 Oct 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31036 Pre-deposit of penalties may be waived pending appeal where the appellant shows a strong prima facie case for interim relief. The Tribunal noted that the penalties had been enhanced in review proceedings, while the service tax demand and original penalties were not challenged, and it treated the appellant's reliance on Notification No. 13/2003 and its claim of acting as a commission agent as supporting interim relief. On that basis, the penalty pre-deposit was waived and the stay petitions were allowed for hearing of the appeals. Case-Laws Service Tax Tue, 01 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31036