Pre-deposit waiver in service tax appeals depends on a strong prima facie case; complete waiver was refused here.

In service tax appeals, the interim question was whether the appellants had shown a sufficiently strong prima facie case to obtain complete waiver of the statutory pre-deposit. The tribunal noted that the disputes required deeper examination on merits at the final hearing, but that stage had not yet been reached. On the material before it, complete waiver was not justified, and the appellants were directed to make a partial pre-deposit before the appeals could proceed.

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Issues: Whether the appellants were entitled to complete waiver of the pre-deposit in the appeals against service tax demand.

Analysis: The disputes required deeper examination on merits at the stage of final hearing. At the interim stage, the appellants had not established such a strong prima facie case as would justify complete waiver of the statutory pre-deposit.

Conclusion: Complete waiver of pre-deposit was declined and partial pre-deposit was directed.

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