Prima facie classification dispute led to waiver of pre-deposit during the appeal

A prima facie classification dispute over whether the activity was body building of vehicles using materials supplied by the contractee, rather than business auxiliary service, justified interim relief. The tribunal found the classification question arguable at the stage of pre-deposit and granted waiver of pre-deposit during the pendency of the appeal, without expressing any view on the merits.

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Issues: Whether the appellant was entitled to waiver of pre-deposit during the pendency of the appeal in view of the prima facie classification dispute.

Analysis: The activity was provisionally viewed as body building of vehicles using materials supplied by the contractee, and the classification of the service as business auxiliary service was found to be questionable at the interim stage. No opinion was expressed on the merits of the appeal.

Outcome: Waiver of pre-deposit was granted during the pendency of the appeal.

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