https://www.taxtmi.com/caselaws?id=31746 The pre-deposit requirement in a service tax appeal was modified where the Tribunal had already indicated that raw material, packing material, overheads and profit should not have been included in the tax base, and there was also a prima facie view that the assessee may not be liable to service tax in light of Bharat Sanchar Nigam Ltd. On the assessee offering security, the revenue interest was directed to be protected through a bank guarantee instead of insisting on full pre-deposit. The appeal was then to be heard and decided on merits expeditiously. en-us Wed, 01 Oct 2008 00:00:00 +0530 Wed, 08 Apr 2009 09:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31746 The pre-deposit requirement in a service tax appeal was modified where the Tribunal had already indicated that raw material, packing material, overheads and profit should not have been included in the tax base, and there was also a prima facie view that the assessee may not be liable to service tax in light of Bharat Sanchar Nigam Ltd. On the assessee offering security, the revenue interest was directed to be protected through a bank guarantee instead of insisting on full pre-deposit. The appeal was then to be heard and decided on merits expeditiously. Case-Laws Service Tax Wed, 01 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31746