Unconditional waiver of pre-deposit granted for penalty linked to GTA service tax demand after prior tax payment and precedent support.

The stay petition before CESTAT Ahmedabad was allowed unconditionally because the appellant had already paid the service tax demanded on GTA services and relied on Tribunal precedent supporting abatement eligibility. On that basis, the Tribunal waived the requirement of pre-deposit of penalty during the pendency of the appeal.

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Issues: Whether the appellant was entitled to unconditional waiver of pre-deposit in respect of the penalty imposed on the service tax demand arising from GTA services, in view of prior payment of the demanded tax and the cited Tribunal precedent on abatement eligibility.

Outcome: The stay petition was allowed unconditionally and the requirement of pre-deposit of penalty was waived during the pendency of the appeal.

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