Exemption notification challenge in goods transport agency service tax dispute supported waiver and stay on a strong prima facie case.

In a dispute over eligibility to exemption notifications for service tax on goods transport agency services, the appellant sought waiver and stay of recovery pending appeal. The impugned order was noted to have allowed the claim on a ground not proposed in the show cause notice and, prima facie, to have gone beyond the notice by introducing a new basis for denial. On that basis, the appellant was found to have a strong prima facie case, and interim protection against recovery was granted pending disposal of the appeal.

---

---

Issues: Whether the appellant had made out a case for waiver and stay of recovery of the dues demanded under the impugned order, in a matter concerning eligibility to exemption notifications in relation to service tax on goods transport agency services.

Analysis: The impugned order allowed the appellant's claim on a ground not proposed in the show cause notice and, prima facie, proceeded beyond the notice by introducing a new basis for denial. In these circumstances, the appellant was found to have established a strong prima facie case warranting interim protection against recovery.

Conclusion: The appellant was entitled to waiver and stay of recovery pending disposal of the appeal.

---