Prima facie waiver of pre-deposit granted where heritage society was not shown to be a profit-oriented commercial concern.

A registered society claiming to protect and preserve Puducherry's heritage was found to have made out a prima facie case for waiver of pre-deposit in a service tax dispute concerning architectural services. The Tribunal noted that, on the material placed before it, there was no prima facie showing that the society was a commercial concern or that its activity was profit-oriented. Mere collection of charges from different entities was held insufficient, absent any finding of profit-making, and recovery of the disputed demand was stayed pending appeal.

---

---

Issues: Whether the assessee had made out a prima facie case for waiver of pre-deposit and stay of recovery in proceedings concerning service tax liability on architectural services.

Analysis: The assessee was a registered society whose stated objects were to protect and preserve the heritage of Puducherry. On the material before the Tribunal, it was not shown prima facie that the assessee was a commercial concern or that the activity was profit-oriented. The mere collection of charges from various entities was held insufficient, in the absence of a finding of profit-making.

Outcome: The Tribunal held that a prima facie case was made out for waiver of pre-deposit and ordered stay of recovery of the disputed amount pending the appeal.

---