Pre-deposit requirement upheld for service tax appeal where earlier decision had already gone against the assessee.

Earlier adverse adjudication on the same activity justified a substantial pre-deposit as a condition for admitting the service tax appeal. The Tribunal treated the prior decision against the assessee as relevant to the interim relief sought, and directed deposit of 50% of the disputed tax amount. The balance pre-deposit was waived, and recovery of the remaining demand was stayed during the pendency of the appeal subject to compliance with the deposit condition.

---

---

Issues: Whether, in the light of the earlier decision against the assessee, the appellant should be directed to make a pre-deposit of part of the disputed service tax demand for admission of the appeal.

Analysis: The Tribunal noted that an issue arising from the same activity had already been decided against the assessee. On that basis, it found it to require a substantial pre-deposit as a condition for admission of the appeal, while granting waiver of the balance during pendency of the appeal upon compliance.

Conclusion: The direction to pre-deposit 50% of the tax amount was upheld, with waiver of the remaining pre-deposit and stay of recovery of the balance during the appeal, which is in favour of Revenue.

---