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2014 (11) TMI 790 - AT - Service TaxWaiver of pre deposit - Authorized Service Station service - Held that:- Appellant’s service station is recognized because they used brand name of ‘Maruti’ and owners of vehicles manufactured by Maruti come to the appellant’s premises for obtaining service because they used brand name of ‘Maruti’. In the bills, invoices etc., they mentioned the fact that they are ‘Maruti Authorized Service Station’ There is no doubt that they have extra clientele and additional business because they used the brand name of ‘Maruti’. No doubt that the issue is debatable and requires consideration of precedent decisions, statute etc. which can be done at the time of final hearing. At this stage, prima facie, we consider that the appellant is not able to make out a case in their favour. Therefore, the appellant is required to deposit the entire amount of service tax demanded within eight weeks - Partial stay granted.
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