Pre-deposit waiver for service tax denied where work appeared to be commercial construction and no financial hardship was shown.

Prima facie classification of the work as commercial or industrial construction services led to of interim waiver of the service tax pre-deposit, because no financial hardship was pleaded. The appellant was therefore directed to deposit the service tax demand within six weeks. Waiver of pre-deposit and stay of recovery in respect of the penalty were made available only upon due compliance with that deposit direction.

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Issues: Whether the appellant had made out a prima facie case for waiver of pre-deposit and stay of recovery in respect of the service tax demand and penalty.

Analysis: The work executed under the agreement was found, prima facie, to be in the nature of commercial or industrial construction services. No financial hardship was pleaded. On that basis, the appellant was not found entitled to dispensation of the service tax pre-deposit at the interim stage.

Outcome: Direction issued to pre-deposit the service tax amount within six weeks, with waiver of pre-deposit and stay of recovery in respect of the penalty available upon due compliance.

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