Interim pre-deposit relief in service tax disputes requires a clear prima facie finding of suppression or intent to evade.

In a service tax dispute, interim pre-deposit relief was granted because the impugned order did not record a clear prima facie finding of suppression of facts or intention to evade duty, both of which were necessary to deny such relief. The appellant was already registered under one service category and was filing returns, while the classification and limitation issues were left for final hearing. The amount involved was treated as small, and recovery was stayed pending disposal of the appeal.

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Issues: Whether the appellant was entitled to waiver of pre-deposit and stay of recovery pending appeal in a service tax dispute.

Analysis: The appellant was already registered under one service category and was filing returns. The impugned order did not record any clear finding establishing intention to evade duty or a lucid case of suppression of facts, though such ingredients were necessary to deny interim relief. The dispute on classification and limitation was left for final hearing, and the amount involved was treated as small.

Conclusion: Waiver of pre-deposit was granted and recovery was stayed pending disposal of the appeal.

Ratio Decidendi: Interim pre-deposit relief cannot be refused without a clear prima facie finding of suppression of facts and intention to evade duty.

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