Contract carriage classification dispute secured interim stay and waiver of pre-deposit pending appeal.

The dispute concerned whether contract carriage activity could be classified as tour operator service for service tax purposes, and whether the appellant was entitled to waiver of pre-deposit and stay of recovery pending appeal. The Tribunal noted that the classification issue was already covered by cited tribunal and High Court decisions relied on by the appellant. On that basis, it granted interim protection, waived the pre-deposit, and stayed coercive recovery until disposal of the appeal.

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

Analysis: The demand arose from the department's classification of the appellant's contract carriage activity as tour operator service. The order noted that the same issue had already been covered by cited tribunal and High Court decisions and that the appellant relied on those authorities. In view of the covered nature of the issue, the Tribunal granted interim protection against coercive recovery.

Conclusion: Waiver of pre-deposit was granted and recovery was stayed till disposal of the appeal.

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