Prima facie absence of interference ground led to rejection of stay in a non-commercial construction dispute.

Interim stay was declined because the Revenue failed to show a prima facie basis to interfere with the order under challenge. The Tribunal noted that earlier decisions had treated similar construction activities for government buildings and welfare housing as non-commercial in nature, and on the existing record there was no sufficient ground for grant of stay. The assessee therefore continued to benefit from the impugned order, and the stay application was not admitted.

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Issues: Whether the Revenue had made out a good ground for grant of stay against the order allowing the assessee's appeal.

Analysis: The order records that similar facts had already been considered in earlier decisions and that the construction activities related to government buildings and welfare housing were treated as non-commercial in nature. On that basis, the Tribunal found no prima facie ground to interfere at the interim stage. The stay application, therefore, did not warrant admission.

Conclusion: The stay application was rejected, and the assessee retained the benefit of the order under challenge.

Final Conclusion: Interim relief was declined because the Revenue did not establish a sufficient basis for stay.

Ratio Decidendi: Where the Tribunal finds no prima facie ground for interference and the activities in question are treated as non-taxable on the existing record, stay of the impugned order is not warranted.

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