Service tax pre-deposit waiver granted on a prima facie case for food supplied to corporate offices without delivery charges.

A prima facie case for interim relief was found in a service tax dispute concerning food supplied to corporate offices without delivery charges. The applicants relied on Board circulars dated 24-9-1997 and 17-9-2004 to support their contention that pre-deposit should be waived. On that basis, waiver of pre-deposit of service tax, interest and penalty was granted, and recovery of the disputed amounts was stayed pending the appeal.

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Issues: Whether the applicants were entitled to waiver of pre-deposit of service tax, interest and penalty, and stay of recovery pending appeal.

Analysis: The application concerned service tax demanded on food supplied without delivery charges to corporate offices. The request for waiver was considered on a prima facie basis, and the applicants relied on Board circulars bearing F. No. 332/82/97-TRU dated 24-9-1997 and Circular No. 80/10/2004-S.T. dated 17-9-2004. On that basis, a prima facie case for interim relief was found to be made out.

Conclusion: Waiver of pre-deposit was granted and recovery of the disputed amounts was stayed pending the appeal.

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