Stay Petition Granted with Partial Waiver of Pre-Deposit for Service Tax Liability

The appellant's Stay Petition seeking waiver of pre-deposit of Service Tax liability, interest, and penalties under Sections 77 and 78 of the Finance Act, 1994 was partially granted. The appellant was directed to deposit Rs.1 lakh within eight weeks, with the balance amount allowed as pre-deposit. Recovery was stayed pending appeal disposal. The judge found no change in circumstances warranting deviation from a previous pre-deposit order involving the same issue and assessee. Both the current and previous appeals were consolidated for disposal.

---

---

Issues: Stay petition for waiver of pre-deposit of Service Tax liability, interest, and penalties under Sections 77 and 78 of Finance Act, 1994.

Analysis:
1. The appellant filed a Stay Petition seeking waiver of pre-deposit of Rs.6,07,906/- confirmed as Service Tax liability, interest, and penalties under Sections 77 and 78 of the Finance Act, 1994.

2. The lower authorities confirmed the amounts due as the appellant had not discharged the Service Tax liability on Club and Association services.

3. The appellant's counsel referenced a previous Stay Order by the same Bench in a similar issue involving the same assessee, where a pre-deposit of Rs.2.50 lakhs was directed against a higher Service Tax liability.

4. After considering submissions, the judge noted that the issue required deeper consideration, and the finding in the previous Stay Order was relevant. The judge found no change in circumstances warranting deviation from the previous pre-deposit order.

5. The appellant was directed to deposit Rs.1 lakh within eight weeks and report compliance. The pre-deposit of the balance amount was allowed, and recovery stayed pending appeal disposal.

6. Both the current appeal and the previous appeal were deemed to involve the same issue with the same assessee, and the Registry was instructed to list both appeals together for disposal in due course.

---