https://www.taxtmi.com/caselaws?id=34389 In a stay application for service tax classification, the Tribunal held that complete waiver of pre-deposit was not justified because the appellant had not shown a clear prima facie case on the available record. The dispute concerned whether vehicle transportation activity fell outside taxability or was classifiable as Goods Transport Agency service rather than Business Auxiliary Service. At the interim stage, the classification issue required detailed examination, and undue hardship alone did not warrant full waiver. Partial pre-deposit was directed, and the merits of the classification dispute were left open for final decision. en-us Fri, 24 Oct 2008 00:00:00 +0530 Tue, 25 Aug 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34389 In a stay application for service tax classification, the Tribunal held that complete waiver of pre-deposit was not justified because the appellant had not shown a clear prima facie case on the available record. The dispute concerned whether vehicle transportation activity fell outside taxability or was classifiable as Goods Transport Agency service rather than Business Auxiliary Service. At the interim stage, the classification issue required detailed examination, and undue hardship alone did not warrant full waiver. Partial pre-deposit was directed, and the merits of the classification dispute were left open for final decision. Case-Laws Service Tax Fri, 24 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34389