Pre-deposit waiver in service tax dispute upheld where security deposit was not shown to affect rent received.

Pre-deposit of service tax, interest and penalty was waived and recovery stayed in a dispute concerning renting of immovable property service. The Tribunal noted that the applicants were already registered and paying service tax on rent, and found no evidence that the security deposit had affected the rent received. It also relied on the earlier stay order placed before it. On that basis, the stay petition was allowed and the appeal was directed to be listed for regular hearing.

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Issues: Whether the pre-deposit of service tax, interest and penalty should be waived and recovery stayed pending hearing of the appeal.

Analysis: The applicants were registered for renting of immovable property service and were paying service tax on rent. The Tribunal found no evidence to show that the security deposit had influenced the rent received and relied on the earlier stay order cited before it.

Outcome: Pre-deposit waived and recovery stayed. The stay petition was allowed and the appeal was directed to be listed for regular hearing.

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