Map-making activity held outside scientific and technical consultancy service, with full waiver of pre-deposit granted.

Map-making activity was found prima facie outside the scope of scientific and technical consultancy service for service tax purposes, so the demand lacked sufficient basis at the pre-deposit stage. On that footing, the tribunal granted waiver of pre-deposit of the entire disputed dues, leaving the tax liability issue open for further consideration.

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Issues: Whether map-making activity could be treated as scientific and technical consultancy service for the purpose of demanding service tax and requiring pre-deposit of the disputed dues.

Outcome: The activity was held to be prima facie outside scientific and technical consultancy service, and waiver of pre-deposit of the entire dues was granted.

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