Prima facie limitation defence supported waiver of remaining pre-deposit in a service tax dispute.

In a service tax dispute, the Tribunal treated a strong prima facie limitation defence as sufficient grounds for waiver of the remaining pre-deposit. The show cause notice covered a long past period, and the applicant had already deposited part of the demand. On those facts, the Tribunal considered the existing deposit adequate for hearing the appeal and granted waiver of the balance pre-deposit of service tax and penalties.

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Issues: Whether the applicant was entitled to waiver of pre-deposit in a service tax dispute on the basis of a prima facie case on limitation.

Analysis: The order records that the show cause notice covered a long past period and that the applicant had already deposited part of the demand. On the facts placed before it, the Tribunal found that the applicant had a strong prima facie case on limitation and that the amount already deposited was sufficient for hearing of the appeal.

Outcome: Waiver of the remaining pre-deposit of service tax and penalties was granted and the stay petition was allowed.

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