https://www.taxtmi.com/caselaws?id=470035 Pre-deposit of a service-tax demand may be waived during an appeal where the classification of the appellant as a telecom authority and the scope of business auxiliary services remain prima facie uncertain. The notes state that requiring payment would cause undue hardship and that the balance of convenience favoured the appellant. Accordingly, waiver of pre-deposit was granted for the appeal's pendency, without finally determining the service-tax classification or underlying liability. en-us Mon, 07 Mar 2011 00:00:00 +0530 Tue, 14 Jul 2026 11:31:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470035 Pre-deposit of a service-tax demand may be waived during an appeal where the classification of the appellant as a telecom authority and the scope of business auxiliary services remain prima facie uncertain. The notes state that requiring payment would cause undue hardship and that the balance of convenience favoured the appellant. Accordingly, waiver of pre-deposit was granted for the appeal's pendency, without finally determining the service-tax classification or underlying liability. Case-Laws Service Tax Mon, 07 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470035