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2015 (5) TMI 35 - AT - Service TaxWaiver of pre deposit - 'business support service' - Held that:- On perusal of one of the inspection orders which reveals that the inspection was to verify compliance to good practices in accordance with law. It can be nobody's case that inspecting agency which only inspected the facility without rendering any advice could be covered under the category of management or business consultant as they did not provide any service directly or indirectly in connection of management of any organisation or business nor did they provide any advice, consultancy or technical assistance in relation to any area of management. Prima facie thus, this component of demand is on a weak wicket. - the appellants have been able to make out a good case for waiver of pre-deposit and we order accordingly staying recovery of the impugned liability during pendency of the appeal. - Stay granted.
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