Service tax interim relief for SEZ supplies followed earlier Bench view, granting waiver of pre-deposit and stay of recovery.

Interim relief was sought in a service tax dispute concerning supplies to SEZ units during the gap between exemption notifications. The same issue had already been decided by the same Bench in an earlier matter, and that view was followed without departure. On that basis, the applicant was found to have made out a case for protection pending appeal, and waiver of pre-deposit was granted with recovery stayed until disposal of the appeal.

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Issues: Whether the applicant was entitled to waiver of pre-deposit and stay of recovery in a service tax dispute concerning supplies to SEZ units during the intervening period between exemption notifications.

Analysis: The requested relief was examined in light of the fact that an identical issue had already been decided by the same Bench in a previous matter. The earlier view was followed, and no reason was found to depart from it. On that basis, the applicant was held to have made out a case for interim protection pending disposal of the appeal.

Conclusion: Waiver of pre-deposit was granted and recovery was stayed till disposal of the appeal.

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