Prima facie case for waiver of pre-deposit accepted across multiple service tax components, with proceedings stayed pending appeal.

A CESTAT New Delhi note records that waiver of pre-deposit was justified where the appellant showed a strong prima facie case across multiple service tax heads. For the business auxiliary service component, reliance on Paul Merchants Ltd. supported application of the export of service framework, and waiver was granted. For the manpower recruitment or supply agency demand, the Tribunal noted consistent orders granting similar relief and treated the appellant's case as strong, warranting waiver. The education cess component was also viewed as involving an apparent computation error. Full waiver of pre-deposit was therefore allowed and further proceedings were stayed pending disposal of the appeal.

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Issues: Whether the appellant had made out a prima facie case for waiver of pre-deposit and stay of further proceedings during pendency of the appeal.

Analysis: The challenge to the demand covered multiple heads of service tax. For the business auxiliary service component, reliance on the decision in Paul Merchants Ltd. supported the plea that the activity was covered by the export of service framework. For the manpower recruitment or supply agency demand, the Tribunal noted consistent orders granting waiver in similar matters and treated the appellant as having a strong prima facie case. The education cess component was also viewed as apparently involving a computation error.

Conclusion: Full waiver of pre-deposit was granted and further proceedings pursuant to the impugned adjudication order were stayed pending disposal of the appeal.

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