Prima facie entitlement to notification benefit justified waiver of pre-deposit in the service tax appeal.

Waiver of pre-deposit was granted in a service tax appeal where the assessee claimed benefit of Notification No. 32/2004-ST despite denial for want of declaration on the consignment note. The tribunal accepted that the required declaration had been furnished on a yearly basis and was supported by a Chartered Engineer's certificate, which established a prima facie case for the notification benefit. On that basis, pre-deposit of the service tax demand was waived and the stay petition was allowed pending appeal.

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Issues: Whether waiver of pre-deposit of the service tax demand was justified where the benefit of Notification No. 32/2004-ST was denied for want of declaration on the consignment note.

Analysis: The application was considered on the basis that the declaration required under the notification had been furnished on a yearly basis and was supported by a Chartered Engineer's certificate. On that basis, the applicants made out a case for waiver of pre-deposit for hearing of the appeal.

Conclusion: Pre-deposit of the service tax amount was waived and the stay petition was allowed.

Final Conclusion: The appellant obtained interim relief against pre-deposit in the service tax matter.

Ratio Decidendi: Where the assessee shows a prima facie entitlement to the notification benefit and supports compliance by contemporaneous evidence, pre-deposit may be waived pending appeal.

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