Unconditional waiver of pre-deposit granted in photography service tax dispute, with recovery stayed pending appeal.

In a service tax stay application concerning photography services, the Tribunal followed an earlier Bench decision in similar matters and treated the case as fit for the same relief. It held that the appellants were entitled to unconditional waiver of pre-deposit, without insisting on pre-deposit of tax or penalty pending appeal. The stay application was therefore allowed, and recovery was stayed during the pendency of the appeal.

---

---

Issues: Whether the appellants were entitled to unconditional waiver of pre-deposit and stay of recovery pending disposal of the appeal.

Analysis: The matter was a stay application arising out of demand of service tax in respect of photography service. The Tribunal noted that similar matters had already been granted stay in the light of an earlier decision of the same Bench. In that background, and without insisting on pre-deposit, the Tribunal considered the present case fit for similar treatment.

Conclusion: Unconditional waiver of pre-deposit of tax and penalty was granted and the stay application was allowed.

---