Reverse charge service tax dispute: pre-deposit waived and recovery stayed after Tribunal followed its earlier identical ruling.

The Tribunal considered whether waiver of pre-deposit and stay of recovery should be granted in a service tax dispute involving clearing and forwarding services received from abroad under reverse charge. It recalled an earlier stay order that had been based on an erroneous factual submission, then found no material factual distinction from an identical issue already decided in the applicant's own case. Following that earlier order, the Tribunal granted waiver of pre-deposit and stayed recovery of the disputed dues during pendency of the appeal.

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Issues: Whether the applicant was entitled to waiver of pre-deposit of the dues arising from the impugned order and stay of recovery during pendency of the appeal.

Analysis: The earlier stay order was recalled on the ground that it had proceeded on an erroneous factual submission. On reconsideration, the Tribunal noted that the applicant was engaged in receiving clearing and forwarding services from abroad and that the demand was raised under the reverse charge mechanism. It was also noted that an identical issue had already been considered in the applicant's own case and waiver of pre-deposit had been granted. Finding no factual distinction and following the earlier order, the Tribunal granted the requested relief.

Conclusion: Waiver of pre-deposit was allowed and recovery of the disputed dues was stayed during the pendency of the appeal.

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