https://www.taxtmi.com/caselaws?id=75217 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. en-us Mon, 14 Sep 2009 00:00:00 +0530 Tue, 30 Mar 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75217 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. Case-Laws Service Tax Mon, 14 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75217