Prima facie case for waiver of pre-deposit secured stay of recovery in a service tax dispute over maintenance-related charges.

Waiver of pre-deposit and stay of recovery were sought against service tax demands relating to generator, electricity, cleaning and maintenance charges, with limitation also pleaded as a ground for interim relief. The CESTAT found that the appellant had made out a strong prima facie case and granted waiver of pre-deposit along with stay of recovery.

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Issues: Whether the appellant was entitled to waiver of pre-deposit and stay of recovery in respect of the demanded service tax on generator, electricity, cleaning and maintenance charges, and whether the plea of limitation warranted interim relief.

Outcome: The appellant made out a strong prima facie case and was granted waiver of pre-deposit with stay of recovery.

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