https://www.taxtmi.com/caselaws?id=31421 The Appellate Tribunal CESTAT MUMBAI allowed the applicant's request for waiver of pre-deposit of Service tax amount and penalty under Sections 76 and 77 of the Finance Act, 1994. The Tribunal considered the applicant's consistent compliance with tax obligations and the argument that the demand was barred by limitation. It concluded that the applicant had established a prima facie case for waiver and stayed the recovery of the amounts pending appeal. The judgment underscored the importance of accurate record-keeping, tax compliance, and adherence to limitation periods in tax matters. en-us Mon, 19 May 2008 00:00:00 +0530 Thu, 13 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31421 The Appellate Tribunal CESTAT MUMBAI allowed the applicant's request for waiver of pre-deposit of Service tax amount and penalty under Sections 76 and 77 of the Finance Act, 1994. The Tribunal considered the applicant's consistent compliance with tax obligations and the argument that the demand was barred by limitation. It concluded that the applicant had established a prima facie case for waiver and stayed the recovery of the amounts pending appeal. The judgment underscored the importance of accurate record-keeping, tax compliance, and adherence to limitation periods in tax matters. Case-Laws Service Tax Mon, 19 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31421