Service tax stay relief granted on parity with earlier coal transport cases and prior unconditional waiver orders.

Interim relief in service tax matters was sought by an applicant facing tax and penalty demands in a coal transport dispute. The Tribunal noted that the application involved the same issue as earlier stay matters in which unconditional waiver had already been granted, and relied on the Bombay High Court's view that a different approach should not ordinarily be taken where full waiver had been granted in similar cases. On that prima facie basis, and following earlier stay orders in comparable coal transport cases, the Tribunal granted waiver of pre-deposit and stayed recovery pending disposal of the appeal.

---

---

Issues: Whether the applicant was entitled to waiver of pre-deposit of service tax and penalties and stay of recovery pending the appeal.

Analysis: The application involved an identical issue to earlier stay matters in which unconditional waiver had already been granted. The Tribunal also noted the Bombay High Court's view that where full waiver had been granted in similar cases, a different view should not ordinarily be taken to deny waiver in another matter involving the same question. Following that approach and the earlier stay orders in similar coal transport cases, the Tribunal found a prima facie basis for granting interim relief.

Conclusion: The applicant was entitled to waiver of service tax and penalties and recovery was stayed pending disposal of the appeal.

---