Condonation of one-day delay and waiver of pre-deposit followed a prior ruling that service tax was not leviable on similar facts.

A one-day delay in filing the appeal was satisfactorily explained and condoned. The Tribunal also granted waiver of pre-deposit and stayed recovery during the appeal because the dispute was treated as covered by an earlier decision in the appellant's own case on similar facts, where service tax was held not leviable. The operative effect was that the appeal could proceed without immediate deposit, and recovery action remained suspended pending disposal.

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Issues: Whether the delay of one day in filing the appeal should be condoned and whether waiver of pre-deposit and stay of recovery should be granted pending disposal of the appeal.

Analysis: The delay of one day was found to be satisfactorily explained and was condoned. On the stay application, the dispute was treated as covered by an earlier decision in the appellant's own case involving similar facts and circumstances, where service tax was held not leviable. In view of that earlier view, the Tribunal granted waiver from pre-deposit and stayed recovery during the pendency of the appeal.

Conclusion: The delay was condoned, the COD application was allowed, and the appellant obtained waiver from pre-deposit with stay of recovery pending appeal.

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