Pre-deposit waiver in a service tax dispute was deferred pending appeal, with limitation and educational-use issues left open.

A CESTAT note states that, in a service tax dispute, the assessee raised limitation and reliance on a Board circular, while the question whether construction of a building used as an educational institute attracted tax was left for regular hearing. Without expressing any view on the merits, the tribunal deferred the pre-deposit requirement during pendency of the appeal, thereby granting waiver of pre-deposit until final consideration.

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Issues: Whether the demand was time-barred and whether the construction activity relating to a building used as an educational institute warranted pre-deposit during pendency of the appeal.

Analysis: The submission on limitation and the Board's circular were noticed, and the question of the building's use was left for examination in the regular hearing. On that basis, and without recording any opinion on the merits, the pre-deposit requirement was deferred during pendency of the appeal.

Outcome: Waiver of pre-deposit granted during the pendency of the appeal.

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