Pre-deposit waiver and stay granted in service tax dispute over milk chilling activity classified as Business Auxiliary Service.

A prima facie case was found for waiver of pre-deposit and stay of recovery where service tax demand arose from milk chilling activity treated as Business Auxiliary Service. The appellant obtained full waiver of pre-deposit, and further recovery proceedings were stayed pending disposal of the appeal.

---

---

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 confirmed on the milk chilling activity treated as Business Auxiliary Service.

Outcome: Full waiver of pre-deposit granted and further recovery proceedings stayed pending disposal of the appeal.

---