Prima facie waiver of pre-deposit in limestone transport service tax dispute was partly refused, with limited deposit ordered.

The Tribunal considered whether the appellant had shown a prima facie case for waiver of pre-deposit against service tax demand on transportation of limestone by truck operators from the mining area to the crushing area. It noted that the dispute turned on the nature of the fortnightly billing and the absence of consignment notes, while the appellant had otherwise been paying service tax on GTA services. On the material available at the interim stage, full waiver was not justified. The Tribunal directed a deposit of Rs. 1,00,000 within four weeks and, upon such deposit, waived the balance demand and stayed recovery during the appeal.

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Issues: Whether the appellant made out a prima facie case for waiver of pre-deposit in respect of the service tax demand confirmed on transportation of limestone by truck operators.

Analysis: The demand related to transportation of limestone from the mining area to the crushing area through individual truck operators, with fortnightly billing and no consignment note. The Tribunal noted that the appellant had been regularly paying service tax on GTA and that the dispute required detailed consideration on the nature of the billing and the relevance of consignment notes. However, on the material placed for the interim stage, the appellant did not establish a sufficient case for full waiver, though a limited amount was shown as payable on its own working.

Conclusion: Full waiver of pre-deposit was declined. The appellant was directed to deposit Rs. 1,00,000 within four weeks, and on such deposit the balance demand was waived and recovery stayed during the pendency of the appeal.

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