Pre-deposit waiver in service tax abatement dispute granted after demand was dropped under the applicable notifications.

Waiver of pre-deposit was granted in an appeal concerning denial of abatement under service tax notifications and review under the Finance Act, 1994. The adjudication order had already accepted the assessee's claim under the applicable notifications and dropped the demand, so the appellant was entitled to interim relief pending disposal of the appeal.

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Issues: Whether the appellant was entitled to waiver of pre-deposit pending appeal in a dispute arising from denial of abatement under the applicable service tax notifications and review under the Finance Act, 1994.

Outcome: As the adjudication order had accepted the claim under the notifications and the demand had been dropped, the appellant was granted waiver of pre-deposit during the pendency of the appeal.

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