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2011 (2) TMI 376 - AT - Service TaxWaiver of pre-deposit - denial of exemption from service tax to import/export cargo clearance services provided to units located in the SEZ during the period May 2006 to November 2007, in terms of Notification No. 4/2004-S.T., dated 31-3-2004 - In the light of the language of the relevant Section of the SEZ Act, and in the absence of dispute regarding provision of taxable services to SEZ Unit, prima facie case for waiver has been made out and therefore we dispense with the requirement of pre-deposit of the amounts in dispute and stay recovery thereof pending the appeal
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