Prima facie waiver of pre-deposit granted where after-sales service was not clearly shown as business auxiliary service.

A small service provider engaged in after-sales and repair work showed a prima facie case for waiver of pre-deposit because the record did not clearly justify treatment of the activity as business auxiliary service. The impugned order was non-speaking on the liability issue, and the services actually rendered appeared distinct from those alleged in the show cause notice. In view of the appellant's scale of operations and the weak prima facie basis for the demand, immediate pre-deposit was not required and relief was granted.

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Issues: Whether the appellant, a small service provider engaged in after-sales service on behalf of Eureka Forbes, made out a prima facie case for waiver of pre-deposit and consequential relief.

Analysis: The appellant was shown to be operating under an agreement and work order for repair and after-sales services. The record did not clearly explain how the appellant was to be treated as liable for business auxiliary service, and the impugned order was found to be non-speaking on that aspect. In view of the appellant's small-scale status and the prima facie distinction between the service actually rendered and the service alleged in the show cause notice, the demand required no immediate pre-deposit.

Conclusion: The appellant was entitled to waiver of pre-deposit and relief was granted in favour of the assessee.

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