Pre-deposit relief in service tax dispute over rent-a-cab services was limited to partial deposit and stay of balance recovery.

In a service tax dispute concerning rent-a-cab services, the CESTAT, Ahmedabad considered whether the appellant was entitled to unconditional stay and complete waiver of pre-deposit. The tribunal did not grant full waiver and instead required the appellant to deposit part of the demanded amount within eight weeks. On compliance, recovery of the remaining demand was stayed during pendency of the appeal.

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Issues: Whether the appellant was entitled to unconditional stay and waiver of pre-deposit in a service tax demand relating to rent-a-cab services.

Outcome: The appellant was directed to deposit part of the demanded amount within eight weeks, upon which recovery of the balance was stayed during the pendency of the appeal.

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