https://www.taxtmi.com/caselaws?id=238129 A CESTAT New Delhi note records that waiver of pre-deposit was justified where the appellant showed a strong prima facie case across multiple service tax heads. For the business auxiliary service component, reliance on Paul Merchants Ltd. supported application of the export of service framework, and waiver was granted. For the manpower recruitment or supply agency demand, the Tribunal noted consistent orders granting similar relief and treated the appellant's case as strong, warranting waiver. The education cess component was also viewed as involving an apparent computation error. Full waiver of pre-deposit was therefore allowed and further proceedings were stayed pending disposal of the appeal. en-us Fri, 16 Aug 2013 00:00:00 +0530 Wed, 16 Oct 2013 10:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238129 A CESTAT New Delhi note records that waiver of pre-deposit was justified where the appellant showed a strong prima facie case across multiple service tax heads. For the business auxiliary service component, reliance on Paul Merchants Ltd. supported application of the export of service framework, and waiver was granted. For the manpower recruitment or supply agency demand, the Tribunal noted consistent orders granting similar relief and treated the appellant's case as strong, warranting waiver. The education cess component was also viewed as involving an apparent computation error. Full waiver of pre-deposit was therefore allowed and further proceedings were stayed pending disposal of the appeal. Case-Laws Service Tax Fri, 16 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238129