Pre-deposit waiver in service tax dispute over godown renting granted on a prima facie case for an earlier period.

Prima facie relief was granted in a service tax dispute arising from renting of godowns, as the Tribunal found a strong case that liability on renting service was stated to operate only from 01.06.2007 while the demand related to an earlier period. On that basis, pre-deposit of the demanded service tax, interest and penalty was waived, and recovery was stayed during pendency of the appeal.

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Issues: Whether the appellant was entitled to waiver of pre-deposit of service tax, interest, and penalty, and stay of recovery during pendency of the appeal.

Analysis: The demand arose from the appellant's activity of renting godowns. On a prima facie assessment, the Tribunal found that the appellant had a strong case, noting that the service tax liability on renting service was stated to operate only from 01.06.2007 and that the demand in question related to an earlier period.

Outcome: Pre-deposit of the demanded service tax, interest, and penalty was waived and recovery was stayed during pendency of the appeal.

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