https://www.taxtmi.com/caselaws?id=33435 A CESTAT bench considered whether the appellant was entitled to complete waiver of pre-deposit and stay of recovery against a service tax demand on transport services. The Tribunal found the reliance on Notification No. 34/2004-Service Tax doubtful on the available worksheet because the same trucks appeared to have been used more than once and the monetary conditions for individual consignments and consignments transported in a goods carriage may not have been met. However, Notification No. 32/2004-Service Tax was held, prima facie, to be applicable and capable of supporting partial relief. Complete waiver was refused, a pre-deposit of Rs. 75,000 was directed, and recovery of the balance demand was stayed pending appeal. en-us Mon, 11 Aug 2008 00:00:00 +0530 Fri, 15 May 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33435 A CESTAT bench considered whether the appellant was entitled to complete waiver of pre-deposit and stay of recovery against a service tax demand on transport services. The Tribunal found the reliance on Notification No. 34/2004-Service Tax doubtful on the available worksheet because the same trucks appeared to have been used more than once and the monetary conditions for individual consignments and consignments transported in a goods carriage may not have been met. However, Notification No. 32/2004-Service Tax was held, prima facie, to be applicable and capable of supporting partial relief. Complete waiver was refused, a pre-deposit of Rs. 75,000 was directed, and recovery of the balance demand was stayed pending appeal. Case-Laws Service Tax Mon, 11 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33435