Taxability of service under Section 65(105)(zzz) failed, so pre-deposit was waived and the Revenue appeal dismissed.

The Tribunal considered whether the Revenue's appeal against relief granted to the respondent disclosed any taxable service under Section 65(105)(zzz) of the Finance Act, 1994 and whether pre-deposit should be waived. It found that the Revenue could not show that the respondent's service fell within the stated taxable entry and saw no substance in the appeal for stay purposes. Pre-deposit was therefore dispensed with, and the appeal along with the stay application was dismissed for lack of merit.

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Issues: Whether the Revenue's appeal against the order granting relief to the respondent was fit to be entertained and whether pre-deposit should be dispensed with.

Analysis: The Tribunal noted that the Revenue could not show that the service rendered by the respondent fell within the taxable entry under Section 65(105)(zzz) of the Finance Act, 1994. It also found no substance in the appeal for the purpose of stay.

Conclusion: The appeal was found to lack merit, pre-deposit was dispensed with, and the appeal together with the stay application was dismissed.

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