https://www.taxtmi.com/caselaws?id=32271 Prima facie compliance with the conditions of Notification No. 32/2004-ST was treated as sufficient to justify waiver of pre-deposit of service tax and penalty at the interim stage. The stay application turned on whether the benefit of the notification was available subject to fulfilment of its conditions, and the record disclosed a prima facie case in the applicant's favour. On that basis, pre-deposit was dispensed with and interim relief was granted. en-us Mon, 19 Jan 2009 00:00:00 +0530 Tue, 03 Feb 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32271 Prima facie compliance with the conditions of Notification No. 32/2004-ST was treated as sufficient to justify waiver of pre-deposit of service tax and penalty at the interim stage. The stay application turned on whether the benefit of the notification was available subject to fulfilment of its conditions, and the record disclosed a prima facie case in the applicant's favour. On that basis, pre-deposit was dispensed with and interim relief was granted. Case-Laws Service Tax Mon, 19 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32271