Pre-deposit relief in service tax dispute granted where parallel proceedings on the same liability were already pending.

Pre-deposit was dispensed with pending appeal where the interim relief application arose from parallel proceedings concerning the same service tax liability. The material indicated that the proceedings initiated in 2002 related to the same activities and the same tax issue, and that the Department was aware of the earlier proceedings. On that prima facie basis, the existence of overlapping proceedings was treated as a relevant factor for granting interim relief during the pendency of the appeal.

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Issues: Whether pre-deposit should be dispensed with during pendency of the appeal in view of pending parallel proceedings on the same service tax liability.

Analysis: The proceedings initiated in 2002 appeared to relate to the same activities and the same service tax issue. The Department was aware of the earlier proceedings, and the existence of such parallel proceedings was treated as a relevant prima facie consideration for interim relief.

Conclusion: Pre-deposit was dispensed with during the pendency of the appeal.

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