Pre-deposit waiver for service tax demand refused where Business Auxiliary Service classification was already unchallenged.

The appellant failed to establish a prima facie case for waiver of pre-deposit because the service had already been classified as Business Auxiliary Service in an unchallenged order, and the impugned order followed that classification. On that basis, waiver of the service tax demand and penalties was not fully granted. The appellant was directed to deposit the entire service tax demand within four weeks, while waiver of the balance dues was allowed subject to compliance with that direction, and recovery was stayed pending the appeal.

---

---

Issues: Whether waiver of pre-deposit of the service tax demand and penalties was warranted on the facts of the case.

Analysis: The service rendered by the appellant had already been classified as Business Auxiliary Service in an unchallenged order, and the impugned order had adopted the same view. In that background, the appellant was held not to have made out a prima facie case against the demand and penalty.

Outcome: The appellant was directed to deposit the entire service tax demand within four weeks, and pre-deposit of the balance dues was waived subject to compliance with that direction, with recovery stayed pending the appeal.

---