https://www.taxtmi.com/caselaws?id=35535 A request for complete waiver of pre-deposit was declined because the appellant did not establish a strong prima facie case: the circular relied on was not produced and no specimen mobile phone bills were on record. The absence of pleaded financial hardship also weighed against full waiver. Conditional relief was nevertheless granted for the penalty, subject to compliance with the pre-deposit direction for the service tax demand. On that basis, pre-deposit of the tax demand was required, while recovery and pre-deposit of the penalty were waived and stayed upon compliance. en-us Tue, 16 Jun 2009 00:00:00 +0530 Sun, 14 Mar 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35535 A request for complete waiver of pre-deposit was declined because the appellant did not establish a strong prima facie case: the circular relied on was not produced and no specimen mobile phone bills were on record. The absence of pleaded financial hardship also weighed against full waiver. Conditional relief was nevertheless granted for the penalty, subject to compliance with the pre-deposit direction for the service tax demand. On that basis, pre-deposit of the tax demand was required, while recovery and pre-deposit of the penalty were waived and stayed upon compliance. Case-Laws Service Tax Tue, 16 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35535