Pre-deposit waiver in service tax dispute over Goods Transport Agency exemption; recovery stayed pending appeal.

In a service tax dispute concerning Goods Transport Agency service, the appellant sought waiver of pre-deposit and stay of recovery while claiming the benefit of Notification No. 34/2004-ST. A prima facie case for waiver was found because the same assessee had obtained a favourable view for a subsequent period, whereas the impugned order had taken the opposite view on an identical issue. Support was also drawn from a coordinate Bench ruling granting unconditional stay where the gross amount charged by the service provider was Rs. 1,500 or less. On that basis, pre-deposit was waived and recovery stayed until disposal of the appeal.

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Issues: Whether the appellant was entitled to waiver of pre-deposit and stay of recovery in a service tax dispute involving Goods Transport Agency service and the benefit of Notification No. 34/2004-ST dated 03.12.2004.

Analysis: The request for waiver was considered on the footing that the same assessee had obtained a favourable view for a subsequent period, while the impugned order took the opposite view on an identical issue. Support was also drawn from a coordinate Bench decision granting unconditional stay where the gross amount charged by the service provider was Rs. 1,500 or less. On that basis, a prima facie case for waiver of pre-deposit was found to exist.

Conclusion: The appellant was entitled to waiver of pre-deposit and recovery was stayed until disposal of the appeal.

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