Prima facie precedent and circular support can justify waiver of pre-deposit and stay of recovery in tax disputes.

Where a dispute is prima facie covered by an earlier precedent and a supporting Board circular, interim protection may be granted pending final adjudication. The Tribunal found the appellant's activity comparable to the cited case on procurement of hoarding space for advertisement purposes, which had been held outside taxable service as an advertising agency. It therefore treated the precedent and circular as applicable at the stay stage and granted waiver of pre-deposit and stay of recovery, leaving the merits for final hearing.

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Issues: Whether the appellant was entitled to waiver of pre-deposit and stay of recovery on the ground that the dispute was prima facie covered by an earlier decision and the Board circular.

Analysis: The Tribunal noted that the activity described by the appellant was similar to the issue already considered in the cited precedent, where procuring hoarding space for advertisement purposes was held not to amount to taxable service under the category of advertising agency. It further noted the reliance placed on the Board circular. On a prima facie assessment, the Tribunal found the earlier decision and circular applicable to the facts, while leaving the detailed examination to the stage of final hearing.

Conclusion: Waiver of pre-deposit and stay of recovery were granted in favour of the appellant.

Ratio Decidendi: Where the dispute is prima facie covered by an existing precedent and the supporting circular, waiver of pre-deposit and interim protection may be granted pending final adjudication.

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