https://www.taxtmi.com/caselaws?id=238130 A stay application in service tax litigation considered whether the appellant had made out a prima facie case for waiver of pre-deposit on demands under business auxiliary service and manpower recruitment or supply agency service. On the business auxiliary service demand, the appellant invoked the export of service framework, and the education cess calculation was noted as potentially erroneous; a prima facie case was found, supporting waiver and stay. On the manpower recruitment or supply agency demand, earlier waiver orders and a comparable final order were relied on, and a strong prima facie case was also found, justifying full waiver and stay. The application was allowed in full and further proceedings were stayed pending appeal. en-us Mon, 19 Aug 2013 00:00:00 +0530 Sat, 19 Mar 2016 18:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238130 A stay application in service tax litigation considered whether the appellant had made out a prima facie case for waiver of pre-deposit on demands under business auxiliary service and manpower recruitment or supply agency service. On the business auxiliary service demand, the appellant invoked the export of service framework, and the education cess calculation was noted as potentially erroneous; a prima facie case was found, supporting waiver and stay. On the manpower recruitment or supply agency demand, earlier waiver orders and a comparable final order were relied on, and a strong prima facie case was also found, justifying full waiver and stay. The application was allowed in full and further proceedings were stayed pending appeal. Case-Laws Service Tax Mon, 19 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238130