Prima facie coverage by earlier ruling secured waiver of pre-deposit and stay of service tax recovery pending appeal.

The Tribunal found that the service tax dispute concerning imported technology under the Consulting Engineer category was prima facie covered by an earlier Bench ruling. On that basis, it granted waiver of pre-deposit and stayed recovery of the demanded amount pending disposal of the appeal. The request for report and out-of-turn final hearing was left to be pursued in further proceedings.

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Issues: Whether the appellant was entitled to waiver of pre-deposit and stay of recovery of the service tax demand on the ground that the dispute was prima facie covered by an earlier Bench ruling.

Analysis: The Tribunal noted that the impugned service tax issue concerning imported technology under the category of Consulting Engineer was prima facie covered by its earlier ruling. In view of that coverage, the Tribunal granted waiver of pre-deposit and stayed recovery of the amount till disposal of the appeal. The request for report and out-of-turn final hearing was left to be pursued pending further proceedings.

Outcome: The stay application was allowed and the appellant obtained waiver of pre-deposit and protection against recovery pending final disposal.

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