Interim service tax waiver denied where consideration was collected and no prima facie exemption was shown.

Interim waiver of service tax recovery was refused where the applicants had collected consideration for the services rendered during the disputed period and failed to show a prima facie case for complete exemption. A plea that the services were provided without profit motive did not establish non-liability to service tax, and no exemption for Government laboratories was demonstrated. The balance service tax was directed to be deposited within eight weeks, failing which the appeal would stand dismissed without further notice.

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Issues: Whether the applicants were entitled to total waiver of the balance service tax demand and stay of recovery at the interim stage.

Analysis: The applicants had collected consideration for the services rendered during the disputed period, and the record did not disclose a prima facie case for complete waiver. The claim that the services were rendered without profit motive did not establish exemption from service tax, and no exemption for Government laboratories was shown.

Outcome: The balance service tax amount was ordered to be deposited within eight weeks, failing which the appeal would stand dismissed without further notice.

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