Partial pre-deposit in GTA service tax dispute allowed where most tax was already paid and only balance remained outstanding.

A partial pre-deposit was required in a service tax dispute concerning GTA service liability because the transport agency had already paid most of the tax, giving the applicants a prima facie case against being asked to pay the same amount again. A balance amount remained outstanding, so the tribunal directed a limited deposit and stayed further recovery on the disputed interest and penalty. On deposit of the specified amount within four weeks, the pre-deposit requirement for interest and penalty stood waived pending the appeal.

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Issues: Whether the applicants were required to make a partial pre-deposit of service tax, interest and penalty in a dispute concerning liability on GTA service.

Analysis: The transport agency had already paid the bulk of the tax, and on that basis the applicants were found to have a prima facie case against being called upon to pay the same amount again. However, a balance amount remained unpaid out of the total demand, warranting a limited pre-deposit.

Outcome: Pre-deposit of Rs. 3,052 was directed within four weeks. On such deposit, pre-deposit of interest and penalty stood waived and recovery thereof stayed pending the appeal.

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