https://www.taxtmi.com/caselaws?id=130031 Where an assessee demonstrates a prima facie case that its activities fall within an exemption notification, pre-deposit may be waived at the interim stage. The Tribunal found prima facie merit in the applicants' claim that they were vocational training institutes covered by Notification No. 24/2004-S.T., and held that the exemption claim could not be rejected at the stay stage. On that basis, waiver of pre-deposit was granted and the stay petitions were allowed. en-us Tue, 21 Apr 2009 00:00:00 +0530 Wed, 17 Apr 2013 09:35:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=130031 Where an assessee demonstrates a prima facie case that its activities fall within an exemption notification, pre-deposit may be waived at the interim stage. The Tribunal found prima facie merit in the applicants' claim that they were vocational training institutes covered by Notification No. 24/2004-S.T., and held that the exemption claim could not be rejected at the stay stage. On that basis, waiver of pre-deposit was granted and the stay petitions were allowed. Case-Laws Service Tax Tue, 21 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=130031