Prima facie meaning of "meal" for service tax deduction supported waiver of pre-deposit and stay.

For waiver of pre-deposit and stay, tea with snacks supplied in a hall let out for marriages and parties was held, on a prima facie view, not to be severed from the expression "meal" for purposes of the service tax notification. The Revenue's narrower reading of "meal" was rejected at the interim stage, and that prima facie construction was sufficient to support deduction under the notification. On that basis, pre-deposit was waived and recovery stayed pending disposal of the appeal.

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Issues: Whether, for the purpose of grant of waiver of pre-deposit and stay, tea with snacks supplied in a hall let out for marriages and parties could prima facie be treated as part of a "meal" so as to allow deduction under the applicable service tax notification.

Analysis: The available material indicated that the Revenue's construction of the term "meal" was narrow. On a prima facie view, tea with snacks could not be bifurcated from the expression "meal" for the limited purpose of considering the appellant's entitlement to deduction under the notification. That prima facie view was sufficient for interim relief on pre-deposit and recovery.

Outcome: Waiver of pre-deposit was granted and recovery was stayed till disposal of the appeal.

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