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2014 (2) TMI 479 - CESTAT BANGALOREWaiver of pre deposit - Stay of recovery - Demand of service tax - Business Support Service - Held that:- no prima facie case for the appellant against the demand raised on them for the period prior to 10/05/2007. From the records, it appears that the consistent case of the appellant is that they were providing only BSS. This very service was a taxable service prior to 10/05/2007 also but no service tax was paid by the appellant. There is no cogent explanation for this default - Conditional stay granted.
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