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<h1>Waiver of Pre-Deposit of Penalties Allowed by Appellate Tribunal</h1> <h3>T VENKATADRI, SANJAY AGGARWAL, A. RAGHUNATHAN AND Dr. VIJAY MALLYA Versus COMMISSIONER OF SERVICE TAX, MUMBAI I</h3> T VENKATADRI, SANJAY AGGARWAL, A. RAGHUNATHAN AND Dr. VIJAY MALLYA Versus COMMISSIONER OF SERVICE TAX, MUMBAI I - TMI The Appellate Tribunal CESTAT MUMBAI granted waiver of pre-deposit of penalties imposed under Section 77(2) of the Finance Act, 1994 to the applicants based on the decision of Diwan Rahul Nanda 2013 (29) STR 544. Recovery of penalties stayed during the appeal process.