Pre-deposit waiver for disputed interest granted where service tax was already paid and only interest remained in issue.

Pre-deposit of disputed interest was waived and recovery was stayed pending appeal where the service tax liability had already been fully discharged and only the interest component remained in dispute arising from service classification. The relief was confined to the interest demand, with the tribunal granting interim protection until disposal of the appeal.

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Issues: Whether pre-deposit of the interest amount should be waived and recovery stayed pending disposal of the appeal.

Analysis: The entire service tax had already been discharged, and the request related only to the interest component arising from the dispute over classification of services.

Outcome: Waiver of pre-deposit of the interest amount was granted, and recovery thereof was stayed till disposal of the appeal.

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