Pre-deposit in service tax demand justified where receipts showed unpaid liability, with recovery stayed on compliance.

In a service tax demand matter, the Tribunal treated receipt of service receipts without corresponding tax discharge as sufficient to justify an interim pre-deposit direction. It also noted the appellant's absence and no material showing non-service of notice. The appellant was directed to deposit the quantified amount within eight weeks, and recovery of the balance demand was stayed on compliance within the stipulated time.

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Issues: Whether the appellant, in a service tax demand matter, should be directed to make a pre-deposit of the amount found short paid, and whether recovery of the balance demand should be stayed upon compliance.

Analysis: The Tribunal noted the record indicating receipt of service receipts during the relevant period without corresponding discharge of service tax liability, and treated this as sufficient to justify an interim direction for deposit. The appellant's absence and the absence of any material showing non-service of notice were also noted. The Tribunal fixed a quantified pre-deposit and made stay of the remaining demand conditional upon compliance within the stipulated time.

Outcome: The appellant was directed to deposit the quantified amount within eight weeks, and recovery of the balance demand was stayed upon such compliance.

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