Prima facie waiver of pre-deposit granted where cable operator service fell below exemption limit and no brand name use was shown.

Prima facie evidence showed the appellant provided cable operator service through its own network, distributed television channels in its own name, and did not use another operator's brand name. The material also indicated that the taxable value fell below the exemption limit under Notification No. 6/2005 dated 01.03.2005. On that basis, the demand was not considered strong enough to require pre-deposit of service tax and penalty at the interim stage, and total waiver of pre-deposit with stay of recovery was granted pending appeal.

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Issues: Whether the appellant had made out a prima facie case for total waiver of pre-deposit of service tax and penalty, in view of the exemption limit under Notification No. 6/2005 dated 01.03.2005 and the allegation regarding use of brand name.

Analysis: The appellant claimed that during the relevant period it rendered cable operator service through its own cable network, distributed television channels in its own name, and did not use the brand name of any other cable operator. The available material also indicated that the taxable value was below the exemption limit of Rs. 10 lakhs under Notification No. 6/2005 dated 01.03.2005. On this prima facie assessment, the demand did not justify insisting on pre-deposit at the interim stage.

Conclusion: The appellant was held entitled to total waiver of pre-deposit and stay of recovery during pendency of the appeal.

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