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Issues: Whether the appellants were entitled to waiver of pre-deposit and stay of recovery on a prima facie view that the exemption notification applied to the services in question.
Analysis: The demand related to the period July 2003 to September 2004, and the appellants relied on Notification No. 25/2004 dated 10-9-2004, which exempted a service incidental or auxiliary to the activities specified in the notification. The Tribunal found, at the prima facie stage, that the benefit of the notification appeared applicable and that the Commissioner had not given adequate reasons for denying the exemption.
Conclusion: The appellants were granted waiver of pre-deposit and recovery was stayed pending disposal of the appeal.
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