https://www.taxtmi.com/caselaws?id=208002 Complete waiver of pre-deposit in a service tax stay application requires a strong prima facie case. On the available contract and adjudication findings, the arrangement appeared to be supply of manpower rather than a pure agent arrangement, so the appellant did not establish entitlement to full waiver at the interim stage. The question whether the appellant could ultimately be treated as a pure agent was left open for final hearing. Partial waiver was therefore granted and the balance demand was stayed subject to compliance. en-us Mon, 23 May 2011 00:00:00 +0530 Mon, 02 Jan 2012 11:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208002 Complete waiver of pre-deposit in a service tax stay application requires a strong prima facie case. On the available contract and adjudication findings, the arrangement appeared to be supply of manpower rather than a pure agent arrangement, so the appellant did not establish entitlement to full waiver at the interim stage. The question whether the appellant could ultimately be treated as a pure agent was left open for final hearing. Partial waiver was therefore granted and the balance demand was stayed subject to compliance. Case-Laws Service Tax Mon, 23 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208002