Pre-deposit waiver and stay of recovery granted in a service tax dispute over documentation charges under Business Auxiliary Service.

Documentation charges collected under the category of Business Auxiliary Service were at issue in a pre-deposit and stay application before CESTAT Chennai. The appellants sought waiver of pre-deposit and stay of recovery against demands of service tax, interest and penalties. The Tribunal granted waiver of pre-deposit and stayed recovery, but did not finally determine the underlying tax liability.

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Issues: Whether the appellants were entitled to waiver of pre-deposit and stay of recovery in respect of the service tax, interest and penalties demanded on documentation charges collected under the category of Business Auxiliary Service.

Outcome: The appellants were granted waiver of pre-deposit and stay of recovery; no final adjudication on the tax liability was made.

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