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2011 (5) TMI 387 - AT - Service TaxWaiver of pre-deposit - The bare perusal of the show cause notice, it is seen that the appellant was registered with the authorities on 15/3/04 for discharge of service tax liability - It is also seen that the allegations in the show cause notice regarding the suppression of the facts of rendering of the services and receiving the amount from the clients are very sketchy one - Held that: appellant has made out a prima facie case for the waiver of the pre-deposit of the amount involved - application for waiver of pre-deposit of amounts involved is allowed and recovery thereof stayed till the disposal of the appeal
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