Pre-deposit waiver and exemption claim denied where rescinded notification did not cover the intervening period.

Exemption under Notification No. 6/99 was unavailable for the intervening period because it had been rescinded by Notification No. 2/2003 and restored only later by Notification No. 21/03, so the claimed prima facie relief was not available. At the stay stage, the objection to invocation of the extended period was not accepted. The cited CBEC circular did not provide relief on the taxability of international in-bound roamer services. Full waiver of pre-deposit was therefore declined and conditional deposit was directed, with waiver of the balance on compliance.

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Issues: Whether the applicant was entitled to full waiver of pre-deposit pending appeal.

Analysis: The applicant sought exemption for the relevant period based on Notification No. 6/99, but that notification had been rescinded by Notification No. 2/2003 and restored only later by Notification No. 21/03. On the available material, the claimed exemption for the intervening period was not prima facie available. The objection to invocation of the extended period was also found, at the stay stage, to be not acceptable. The cited CBEC circular did not grant present relief on taxability of international in-bound roamer services.

Conclusion: Full waiver of pre-deposit was declined and a conditional deposit of Rs. 10 lakhs was directed, with waiver of the balance on compliance.

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