2011 (1) TMI 1068 - CESTAT, BANGALORE - Service Tax

Head Note / Extract:
Waiver of pre-deposit of Service Tax - refund claim rejected on the ground appellant had not filed all the required documents along with - Held that:- It is undisputed that the documents were filed along with deficiency memo. It is also undisputed that the refund claim is otherwise maintainable. In view of this, in my considered view, the appellant has made out a prima facie case for waiver of pre-deposit of the amount involved.