https://www.taxtmi.com/caselaws?id=204233 A prima facie case for waiver of pre-deposit was made out where the record showed the client described the services received as manpower supply and housekeeping, not Security Agency Services. In the absence of evidence that the appellants had actually provided security services, the service tax and penalties demand was treated as resting on assumption and presumption, and interim relief was granted. The stay petition was therefore allowed unconditionally, with the appeal listed for final disposal. en-us Fri, 16 Jul 2010 00:00:00 +0530 Sat, 18 Jun 2011 12:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204233 A prima facie case for waiver of pre-deposit was made out where the record showed the client described the services received as manpower supply and housekeeping, not Security Agency Services. In the absence of evidence that the appellants had actually provided security services, the service tax and penalties demand was treated as resting on assumption and presumption, and interim relief was granted. The stay petition was therefore allowed unconditionally, with the appeal listed for final disposal. Case-Laws Service Tax Fri, 16 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204233