Pre-deposit waiver for GTA service tax dispute granted where transporter-linked abatement evidence could be produced later.

Entitlement to waiver of pre-deposit and stay of recovery was considered in a service tax dispute involving GTA services under Notification No. 32/2004-ST. The abatement benefit was treated as dependent on the transporter's compliance, and CBEC instructions allowed a consolidated declaration from transport operators to be produced even at a later stage. Because the condition was linked to the transporter rather than the assessee, and additional time was needed to place supporting evidence on record, the demand raised in the impugned order was not required to be secured at that stage. Pre-deposit was waived and recovery stayed pending appeal.

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Issues: Whether the assessee was entitled to waiver of pre-deposit and stay of recovery pending appeal in relation to service tax on GTA services under Notification No. 32/2004-ST.

Analysis: The available material showed that the benefit of abatement under the notification depended on the transporter's compliance, and CBEC instructions permitted a consolidated declaration from the transport operators to be produced even at a later stage. As the condition was linked to the transporter and not to the assessee, and further time was warranted to produce supporting evidence, the demand arising from the impugned order was not required to be secured at that stage.

Conclusion: The requirement of pre-deposit was waived and recovery was stayed during the pendency of the appeal.

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