Prima facie waiver of pre-deposit granted where service tax demand on alleged Security Agency Services lacked supporting evidence.

A prima facie case for waiver of pre-deposit was made out where the record showed the client described the services received as manpower supply and housekeeping, not Security Agency Services. In the absence of evidence that the appellants had actually provided security services, the service tax and penalties demand was treated as resting on assumption and presumption, and interim relief was granted. The stay petition was therefore allowed unconditionally, with the appeal listed for final disposal.

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Issues: Whether the appellants had made out a prima facie case for waiver of pre-deposit in respect of the demand of service tax and penalties on the allegation of providing Security Agency Services.

Analysis: The material on record indicated that the client had stated that the services received were manpower supply and housekeeping services, and not security services. In the absence of evidence showing provision of Security Agency Services, the demand was found to rest on assumption and presumption. This established a prima facie case for the appellants for interim relief.

Outcome: The stay petition was allowed unconditionally and the appeal was listed for final disposal.

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