https://www.taxtmi.com/caselaws?id=31443 Waiver of pre-deposit was granted in a service tax appeal where the assessee claimed benefit of Notification No. 32/2004-ST despite denial for want of declaration on the consignment note. The tribunal accepted that the required declaration had been furnished on a yearly basis and was supported by a Chartered Engineer's certificate, which established a prima facie case for the notification benefit. On that basis, pre-deposit of the service tax demand was waived and the stay petition was allowed pending appeal. en-us Fri, 20 Jun 2008 00:00:00 +0530 Tue, 18 Jan 2011 10:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31443 Waiver of pre-deposit was granted in a service tax appeal where the assessee claimed benefit of Notification No. 32/2004-ST despite denial for want of declaration on the consignment note. The tribunal accepted that the required declaration had been furnished on a yearly basis and was supported by a Chartered Engineer's certificate, which established a prima facie case for the notification benefit. On that basis, pre-deposit of the service tax demand was waived and the stay petition was allowed pending appeal. Case-Laws Service Tax Fri, 20 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31443