Pre-deposit relief in service tax dispute denied where no prima facie case was shown; full deposit ordered before appeal proceeds.

In a service tax dispute concerning security services and repair and maintenance contract services, the tribunal found that the appellant had not established a sufficient prima facie case for complete waiver of pre-deposit and stay of recovery. The appellant was directed to deposit the entire service tax amount within six weeks, and the appeal was to be taken up by the Commissioner (Appeals) only after compliance.

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Issues: Whether the appellant had made out a prima facie case for waiver of pre-deposit and stay of recovery in a service tax dispute arising from provision of security services and repair and maintenance contract services.

Outcome: The appellant was directed to deposit the entire service tax amount within six weeks, and the appeal was to be taken up by the Commissioner (Appeals) after compliance.

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